## **Annual Report** ## **and** ## **Financial Statements** ## **of the** **Parochial Church Council of Wigan South for the year ended 31 December 2025** ## **Charity Number 1198588** 1 ## **Contents** |**Trustees’ Report**|| |---|---| |Aims & Purposes|**3**| |Achievements & Performance|**3 – 7**| |Buildings & Grounds|**7**| |Plans for the Future|**7 – 8**| |Financial Review|**8**| |Risk Assessment|**9**| |Safeguarding|**9**| |Structure, Governance & Management|**9 – 10**| |PCC Membership|**10**| |Reference & Administration Information|**10 – 11**| |**Financial Statements**|| |Independent Examiner’s Report|**12**| |Statement of Financial Activities|**13**| |Balance Sheet|**14**| |Accounting Policies|**15**| |Analysis of Income|**16**| |Analysis of Expenditure|**17**| |Notes to Financial Statements|**18**| |Fund Movement Summary|**19**| ## **Annual Report and Financial Statements of the Parochial Church Council of Wigan South for the year ended 31 December 2025** ## **Aims and Purposes** Wigan South Parochial Church Council (PCC) has the responsibility of cooperating with the Incumbent of the Wigan benefice in promoting in the ecclesiastical Parish and the whole mission of the church, pastoral, evangelistic, social and ecumenical. The PCC is also responsible for the maintenance of the church buildings of St Aidan’s Billinge, St Andrew’s Garswood, Holy Trinity Downall Green, St Luke’s Stubshaw Cross and St Thomas’ Ashton together with St Thomas’ church hall. When planning our activities for the year, the PCC considered the Charity Commission’s guidance on public benefit, and particularly the specific guidance to charities concerned with the advancement of religion. The PCC is committed to promoting the Christian way of life through regular worship, prayer, nurture, outreach, charity and social activities; to build and maintain strong links with our four Church of England Primary Schools; and to provide spiritual, emotional and physical support to our community, especially at times of celebration, need or sorrow. ## **Achievement and Performance** Our Hub Leadership team and Local Missional Leadership teams have continued to work hard to maintain our Sunday and midweek worship, missional activities and community outreach. We are thankful to our Lay Readers and Local Missional Leaders who, alongside clergy, have faithfully continued to lead and preach at our services throughout the year. Below is just a snapshot of all the wonderful and amazing things that have happened with and across our churches in 2025. If they were all to be mentioned, the report would go on for several pages! **St Luke’s** via Carol Pye and Revd Sue Fulford have continued to develop and build upon the pre-existing good relationships at Shawcross Care home. Between them they led a communion service at the home twice a month for the residents and their families which has been gratefully appreciated. The LML team did a ‘leaflet drop’ sending out over 2,000 leaflets to the houses in the local area promoting St Luke’s. Unfortunately, this didn’t bring any new people to church and sadly, after much prayer and consideration, we came to the decision that regular Sunday worship at St Luke’s should not continue due to very limited missional capacity and falling attendance numbers. The church will hold its last Sunday service on Easter Sunday 2026. The missional work of St Luke’s will continue across our other churches and in the local community. We are indebted to Carole Pye and Revd Izzy Schafer for all their hard work and ministry at St Luke’s, as well as the rest of the faithful team there. Ros Unsworth and her dedicated team of helpers at **St Andrew’s** have continued to faithfully support the local community via the Peace of Mind Dementia Café. The Café continues to flourish as a place of love and support serving the needs of people living with Dementia and their carers. It provides a space 3 to relax and enjoy each other’s company and has been blessed with various activities and entertainment which have been enjoyed by all. Eth Yates and the team at **St Peter’s** have continued to work closely with school. Pupils visited church in the year and at the end of the school year due to building works at the school, they hosted their leaving service at church. The St Peter’s team provided bibles for all the Year 6 pupils as they left to go to high school. At the end of the year Julie, the Headteacher, retired but left the relationship between school and church in a really good place. St Peter’s are looking forward to working with the new head in 2026. One young person from the church family was confirmed and that was a real blessing for all. They started a home communion ministry, something they had been thinking about for a while, and it has been such a blessing for everyone involved. They visit 5 homes each month and have continued their work at Garswood House Care Home with the number of residents coming to communion growing, often with their visiting family sharing communion also. A banner and notice board were finally installed, increasing public visibility and letting the local community know they are there. A monthly bible study started at Women's fellowship night and this has been well attended with good discussions taking place. The St Peter’s Walking Day celebrating 150 years of St Peter’s school, proved to be a real coming together of the school, churches in the Hub and the local community which was enjoyed by all. It was great to see people from all our churches represented there and supporting St Peter’s school. **St Aidan’s** , through fundraising, were able to meet the costs of improving the heating system and upgrading the sound system which had become unsafe. We give thanks for the success of Antiques Road Show event, and other generous giving to enable these projects to be completed. A new group for young adults started, meeting St Aidan’s once a fortnight and run by Church Wigan Next Gen team - it has been great to offer them a place to meet. Over the past year **Holy Trinity** has continued to flourish as the team seek to serve God in the community. It has been a year marked by growing participation, new initiatives and strong partnerships, alongside a deepening sense of fellowship within the church family. Encouragingly, Holy Trinity continues to be a place of welcome and belonging where people of all ages can explore faith together. Relationships with local schools remains a key part of the mission; during the year they welcomed pupils from Rectory CE Primary School, Garswood Primary School and Nicol Mere for visits, services and activities in church. Highlights included Christingle services, school visits exploring the church building and Christian faith, and Rectory School’s Communion Service. During Holy Week they hosted _Experience Easter_ for local schools and joined other churches for the Good Friday Service on the Green. Their Christmas celebrations once again brought together many from both the congregation and the wider community. 4 One of the most exciting developments this year has been the launch of _Faith & Feast_ , a monthly all-age worship gathering where all share food, conversation, creativity and worship together. It has quickly become a joyful and welcoming space for families and individuals to grow in faith. We give thanks to Stuart Barton-Ainsworth for his vision and enthusiasm in discerning and listening to God’s prompting to lead Faith & Feast, and thanks also to the amazing team who faithfully support this new worshipping community and as they look forward to what God is doing in 2026. A weekly Bible Study group following on from Friday morning Pantry began in March and continues to grow as a valued time of fellowship and learning. Afternoon Teas, concerts and other events have welcomed many into the church building, while volunteers have cared for the churchyard through a community tidy-up day. We have also continued to support those in need through Christmas toy appeals and the sponsorship of children overseas. In December we celebrated Stuart’s licensing as Local Missional Leader, an important step in strengthening leadership and supporting the continuing mission at Holy Trinity. **St Thomas’** once again helped to organise and host the Easter and a Halloween trail around Ashton which saw hundreds of people come through the church doors. This wouldn't have been possible without the hard work of Anne and Chris Wooff and so many volunteers from both St Thomas’ and St Luke’s. It was great to welcome so many people into church and share the light of Jesus with them. St Thomas’, through the hard work of Jan Cornthwaite and her teams, continued to run Messy Church events and the weekly toddler group, Weenies, making connections with children and families and sharing the love of Jesus and the Gospel message. Over the summer months, St Thomas’ hosted a range of social activities for the church and wider community. These included a Sip and Paint evening, a Quiz night, a Games night, and a BBQ at Maurice’s house. At Christmas the wreath making evening continued to grow in popularity and was attended by so many people who don’t normally come to church and, the team continue to nurture these growing relationships. **Our pantries** at St Thomas’, Holy Trinity and St Aidan’s have gone from strength to strength, meeting the needs of the community by feeding them physically as well as spiritually, whilst helping to care for God's creation by reducing food going into landfill. Without the hard work and dedication of all the volunteers our pantries wouldn't be able to run. We give a special thanks to Joan Roberts, Lynda Lewis and Revd Sue Thomas and their amazing teams of volunteers – of which there are far too many to name – and we give thanks for each one of them and the blessings they bring. Through the dedicated work of fund raising by Revd Sue Thomas, St Thomas’ church hall saw a new pantry and storeroom come to fruition after a long period of planning and fundraising. There is now a Pay as You Feel café on a Monday run by a superb team of volunteers, not only from South Hub, but also from the local community. Each of our food pantries help families reduce grocery costs while keeping their choice and dignity. 5 In June and July, we went into each of our four church **schools** to do transition work with the Year 6 children in preparation for high school supporting them as they prepared to move schools and helping them reflect on change, confidence and resilience. This was appreciated by all our schools. We have continued throughout the year to go into all our schools to deliver collective worship and supporting them as and when needed with their Religious Education Curriculum. Thanks goes to all the volunteers who give up their time freely to minister to and support our schools. At **Byrchall** , our lunchtime Chip Club continues to grow so much that there has even been talk of needing a second tray of chips! We are now regularly welcoming between 20–30 young people each week. It has been encouraging to see how these connections are developing, with many of the young people now also attending the After School Club at the St Thomas’ church hall as relationships deepen. After School Club (ASK) itself has grown too, not only in numbers, but also in faith. Several of the young people are showing a genuine curiosity about faith. Some are already on their faith journey, while others are just beginning to explore what it means. There is a real openness to conversations about Christianity, with several young people actively seeking us out to learn more. Because of this, we are looking at introducing a separate Alpha Youth to accommodate those who want to dig deeper in 2026. In June, at our Hub **Confirmation service** at St Thomas’ we had the privilege of seeing three young people and four adults reaffirming their baptismal vows. This service was led by Bishop Geoff. During the year we ran several **discipleship courses** ; Start Course, Moving On and Prayer courses. It has been great seeing people from the different churches in the Hub come together to grow in their discipleship. Following on from our Prayer Course, in September we held a **prayer morning** at Holy Trinity, where members from five of our churches attended. The theme was the Lord’s Prayer and it was a blessing to those who came. On 8[th] May we remembered and celebrated **VE day** . We had a service at St Thomas’ Church and then moved over to the vicarage where we shared refreshments around several firepits. This was attended by members of St Thomas’, St Luke’s and St Andrew’s, along with representatives from the Royal British Legion. At St Aidan’s, their VE day celebrations involved an afternoon tea event in church, where school came over, sang and served cakes! Across the Hub during November, we had several **memorial services** , once again organised by Revd Dave Hamlett. These were well attended and appreciated by the families of those whose funerals had taken place this year and we thank God for Dave’s compassionate funeral and bereavement ministry. Over the course of the year, across the Hub we held: 32 Baptisms 4 Weddings 1 Renewal of Vows 43 Burial of Ashes, 22 Church based funerals followed by a burial 30 Church based funerals followed by the crematorium 6 29 Direct to crematorium funerals We continued to join together as a Hub for Sunday worship on the fifth Sunday of the month and at significant events and celebrations throughout the year. This year, with all its joys and challenges, we remain thankful to our faithful and gracious God; God who calls each one of us to both worship and serve him and reveal his love and acceptance to all those in our communities. To Him be the glory, forever. ## **Buildings and Grounds** We continue to review the function and utilisation of our buildings in light of the Right Buildings Report which was published in 2023. Maintenance of Church buildings was organised by local church committees, with all urgent work completed. Routine works were carried out to replace and improve facilities at all our church buildings to ensure compliance with health and safety requirements, to promote accessibility and to facilitate our overarching aims and objectives. Holy Trinity’s and St Thomas’ quinquennial inspection reports identified works that required attention. These were either completed promptly or are in progress with a staged plan for the works. Significant works commenced at St Thomas’ to repair and replace the crumbling walls and plaster in the vestry and urgent works took place in the bell tower to treat dry rot. The maintenance of church grounds and graveyards continues to be a challenge, particularly during spring and summer. Dedicated teams of volunteers help to conserve these areas and co-ordinate community initiatives to tackle larger works. ## **Plans for the future** Our PCC met together in the Autumn to prayerfully discern our mission plan and vision for the future. It is as follows: ## **Vision: Through Jesus, transformed people, transformed places.** **In South Hub we want to join in with what God is doing to grow disciples of Jesus** |**Mission Area**|**Welcome & Entry Points**|**Community & Friendship**|**Growth & Discipleship**| |---|---|---|---| |**Purpose**|Make the most of natural
contact points to invite
people into the life of the
church.|Deepen relationships and
build belonging, both within
and beyond the church.|Nurture faith, discover
gifts, and support each
person’s spiritual journey.| 7 ||**Focus Areas**|Entry points: Strengthen
outreach through
Pantries, Weddings,
Baptisms, Funerals,
schools and community
events.|Friendship-based mission:
Come alongside people in
everyday life.|Spiritual gift discovery:
Encourage each member
to discern and use their
gifts for mission.| |---|---|---|---|---| _** each church/worshipping community has been asked to prayerfully discern how this will look in each of their contexts._ ## **Financial Review** We are thankful to those who have contributed towards the management of our Hub finances, particularly to Sarah Riley as PCC Treasurer. She is assisted and supported by Joan Roberts, Lynda Lewis, Tony Card, Phil Hayton, Gwynneth Corless, Daniel Corrigan-Bond and a wider team of volunteers who support with day to day cashier activities and banking. During the financial year Wigan South raised income of £371,669 of which £116,412 was into restricted funds for specific fundraising/projects, largely the final fundraising towards the Pantry project to renovate and extend the church hall for Pantry activities. This compares with total income of £410,636 in 2024 however this was an exceptional year for income due to the bulk of the fundraising for the Pantry project being achieved during 2024 with work being carried out and completed in 2025. Income in 2023 was more comparable at £365,532. Overall general fund expenditure during the year was £252,731 which remains comparable with 2024 (£260,479) as the PCC continues to operate robust cost controls in light of depleted general funds. However general funds overall have remained relatively static in the year with the unrestricted income at £255,257 meaning that the Wigan South Parish effectively broke even in 2025 after removing the impact of restricted fund fundraising and project expenditure. Spending on church equipment has increased significantly in 2025 with expenditure on the sound systems at both St Andrew’s and St Aidan’s during the year, although both projects were specifically fundraised for through restricted funds. Spending on major structural repairs of £73,000 during the year is largely due the Pantry project. Much of the works (£152,000) which involved extension and improvements has been capitalised and recognised as a fixed asset on the balance sheet, to be depreciated over the coming 10 years. However, the remaining costs of £60,000 were expensed within the year and they related to demolition or replacement works. All the work was funded from the Food ministry fund which had been built up through fundraising and grants awarded over the last 2 years. St Thomas’ also had to spend £13,338 on the treatment of dry rot in the bell tower which makes up the balance of maintenance spending. The reserves policy operated by the parish is to maintain a balance of general/unrestricted funds of c£2,000-£5,000 per church building to cover unexpected expenditure and upcoming utility bills. A designated fund is held for each church in the Parish to monitor this balance. 8 ## **Risk Assessment** The PCC recognises that in relation to ‘Risk Assessment’, risk is defined as ‘the threat of any action or event which will adversely affect an organisation’s ability to achieve its objectives and execute its strategies’. It also accepts that the term ‘risk’ can include any circumstances that may, or do, have an adverse effect, and is wider than financial matters. ‘Risks’ relate not only to the negative consequences of a threat, but also to the impact of not taking advantage of opportunities. The PCC recognises it requires a practical Health and Safety Policy covering activities for both the churches and their surrounding grounds. The contents and obligations of the Equality Act 2010 and the General Data Protection Regulation 2018 are known and complied with to the best of the PCC’s ability. The PCC is aware of its responsibilities in respect of the Regulatory Reform (Fire Safety) Order 2005 in its requirement to carry out a fire assessment to identify any possible dangers and risks, to take action to minimise the risks and to create a plan to deal with any emergencies, and also to write up and keep a record of its findings and to review its assessment annually. The PCC has appointed the Churchwardens to be the responsible persons to put these things into operation. ## **Safeguarding** There is a Safeguarding Policy in place in respect of children and vulnerable adults and the policies and contact information is displayed in all our buildings. DBS checks have been and are made for those regularly working with young people and vulnerable adults and there continues to be a focused effort across the Hub to ensure compliance of all safeguarding training requirements. The Parish Safeguarding Officer (PSO) is Helen Weavers. There is also a Safeguarding contact for each church who works with the PSO. Those new to PCC have each undertaken safeguarding training. Whilst it is impossible to eliminate all risks and their consequences, efforts are constantly made to minimise such occurrences. The PCC has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016 to have due regard to the House of Bishops’ guidance on safeguarding children and vulnerable adults. ## **Structure, governance and management** The method of appointment of PCC members is set out in the Church Representation Rules. All Church attendees are encouraged to register on the Electoral Roll and stand for election to the PCC. The Standing Committee of the PCC is the only committee required by church law and has the power to transact the business of the PCC between meetings, subject to ratification by the PCC. Its members are the Team Vicars, the two Churchwardens, Treasurer and Secretary. Our Hub Leadership Team consists of Revd Sandra Jones and Revd Sue Fulford, as well as Carole Pye, Eth Yates, Helen Steel, Jan Cornthwaite, Ros Unsworth, and Stuart Barton-Ainsworth. We are blessed to have amazing lay leaders as part of our HLT. A huge thank you to all of them. 9 We are also blessed to have an amazing team of Assistant Churchwardens, supported by our Hub Wardens, Helen Weavers and Paula Gillespie, who continue to make sure our buildings are the best they can be. Again, a huge thank you to each of them. ## **Electoral Roll** There was a new Electoral Roll in 2025. As of 31[st] December 2025, the Parish Electoral Roll consisted of 303 members. The previous year it was 419. ## **PCC members** ## Clergy: Team Rector: Revd Neil Cook Team Vicars: Revd. Sandra Jones (Chair/Hub Leader), Revd Sue Fulford The other Team Vicars of the Wigan Benefice are/were also members of the PCC during 2025: Revd Dot Gosling, Revd Steve Beck, Revd Stan Higginson, Revd Sam Nicholson, Revd Frances Shoesmith, Rev Roland Harvey, Revd Clive Doran, Revd Catherine Coslett and Revd Fran Humphrey. Lay Members: Churchwarden: Paula Gilespie Churchwarden: Helen Weavers PCC Treasurer: Sarah Riley (co-opted) PCC Secretary: Jessica Buckley Representatives on the Deanery Synod: Paula Gillespie Linda High Mansell High Sharon Liptrot Sue Neil Philip Stott Elected lay members: Stuart Barton – Ainsworth Daniel Munro Jessica Buckley Peter Preston Tony Card Carole Pye Jim Hammond (resigned) Marilyn Richardson Tricia Hancox Rosalyn Unsworth Kath Hobson Christine Wakefield The Standing Committee of the PCC during 2025 was Revd Sandra Jones, Revd Sue Fulford, Helen Weavers, Paula Gillespie, Sarah Riley and Jessica Buckley. 10 **Reference & Administration Information** ## **Parish name and location** The Parish of Wigan South within the Wigan Benefice The church is part of the Diocese of Liverpool within the Church of England **Registered charity number** 1198588 **Parish correspondence address** St Thomas Vicarage 18 Warrington Road Ashton in Makerfield Wigan WN4 9PL **Telephone** 01942 728238 **Architect Independent Examiner** Schafer Associates Revd A A Clements 55 Belvedere Road 15 Carleton Road, Ashton in Makerfield Great Knowley, Wigan Chorley WN4 9PL Lancs PR6 8TQ ## **Church Bank Addresses** |**St Aidan**|NatWest|4 Standishgate, Wigan, WN1 1UE| |---|---|---| |**St Andrew**|TSB|66 Gerard Street, Ashton in Makerfield, Wigan, WN4 9AH| |**Holy Trinity**|TSB|66 Gerard Street, Ashton in Makerfield, Wigan, WN4 9AH| |**St Luke**|NatWest|65 Gerard Street, Ashton in Makerfield, Wigan, WN4 9AH| |**St Peter**|NatWest|65 Gerard Street, Ashton in Makerfield, Wigan, WN4 9AH| |**St Thomas**|NatWest|65 Gerard Street, Ashton in Makerfield, Wigan, WN4 9AH| |**St Thomas**|Triodos Bank|Deanery Road, Bristol, BS1 5AS| |**Wigan South**|Lloyds|120 Lewisham High Street, London, SE13 6JG| ## **Declaration** The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees (PCC) by clergy and laity. **Signature** ………………………………………………….. ………………………………………………….. **Name** Revd Sandra Jones Helen Weavers **Position** Incumbent / Chair Church Warden **Date** 28[th] April 2026 28[th] April 2026 11 Indépendent Examlnèvs rnport to the PCC of Wtgan South forthe ye¥ended 31 December 2025 Thi$ rewt Of1￿ financ4 Sts1￿￿ts ofts PCC trNthè >wreryJ￿ 31 are 88t P39Bs 13 to 19. 18 hl 145 oflhe Charitw>4 2V11 (Ihe Rgsp•cdv• oltho PCC and th• •x•ffllt)•r Cfmkler ib•t an audit Is nol uTh12r 5er*w 144olth&Charrt*s*d 2011{the ChariNes*d) that .•xaffline theAttounts urwjer 8e¢btrl 145 oftr* CIW*esNts .to fol(A¥th8 kn1 tho CWComNthion 14515llbl oflh8 ChanbesAct. B•sl¥ ofth• Ind*wnd•ntExafftWs pu￿1•￿ m PCC P<¢tyJn1￿Ity (Th•Ch8rtha*¢t 2011 the P.C.C.l. 5th 0x•ft￿r￿ty￿ *dudes o rn¥kvwofth• a¢tsunting recuds W by ts trwrity and 8 QM)KWty)n ol th6 r￿￿. It Ir¥Judes ¢cfftKJoratioTrofany ord*(*4uro8 In tr* ￿)￿718. *ld tho Inj81￿ eont4mino tsueh mall8rs. Tho prot•&ures •1 Ihnt¥nukl b8 r•quirfAI lyan conwwndy no 16QIV•I 08 10 th0￿ m•ttws 8•t wl In th •tstern•nl b•ith Sv4n¢d JI JBI 2016 Name RWd ACIE PCCCC32 12 ## **Statement of Financial Activities For the year ended 31 December 2025** |||**2025**|**2025**|**2025**|**2025**|**2024**| |---|---|---|---|---|---|---| |||**Unrestricted**|**Restricted**|**Endowment**|**Total**|**Total**| |||**funds**|**funds**|**funds**||| ||**Notes**|**£**|**£**|**£**|**£**|**£**| |Income and endowments from:||||||| |Donations and legacies||195,427|54,921||**250,348**|**333,184**| |Income from charitable activities||29,589|1,261||**30,851**|**27,543**| |Other trading activities||27,733|57,071||**84,804**|**42,128**| |Investments||2,509|3,158||**5,667**|**6,780**| |Other income||0|0||**0**|**0**| |**Total income**|2|**255,257**|**116,412**||**371,669**|**409,635**| |Expenditure on:||||||| |Raising funds||210|225||**434**|**2,109**| |Expenditure on charitable activities||252,732|117,553||**370,284**|**300,113**| |Other expenditure||||||| |**Total expenditure**|3|**252,941**|**117,778**|**0**|**370,719**|**302,222**| |**Net income / (expenditure) resources before**||**2,316**|**(1,366)**|**0**|**950**|**107,413**| |Transfers:||||||| |Gross transfers between funds - in|9|5,000|43,270||**48,270**|**9,000**| |Gross transfers between funds - out|9|(7,100)|(41,170)||**(48,270)**|**(9,000)**| |Other recognised gains / losses||||||| |Gains/losses on investment assets|5|(1,765)|||**(1,765)**|**988**| |Gains on revaluation, fixed assets, charity's own use||||||| |**Net movement in funds**||**(1,549)**|**734**|**0**|**(814)**|**108,401**| |Reconciliation of funds||||||-| |Total funds brought forward||52,205|380,113|21,500|**453,818**|**345,417**| |**Total funds carried forward**|9|**50,656**|**380,847**|**21,500**|**453,004**|**453,818**| The notes on pages 15-19 form part of the financial statements 13 Balance Sheet a8 at 31 December 2025 Note5 A5at 3111212025 Rostrlctod Endowment Asat 3111212024 Unrostrl¢tod Totsl Flxod as8•t8 Tangible Assets 152 737 Current a55ets Investments Cash Al Bank AnLI In Hand Debtor$ 8nd accrued Income 42.376 95.973 42.376 371.655 44,141 488,542 254,182 21.500 164,753 254,182 21,SOO 440,435 S63.369 Creditors". Amount& Falling Due In One Year 114095 114,095 109551 109.551 26,072 140,167 N81 currani a8S8ts10S8 ¢urr8rt Ilablllll88 453 818 Totsl a¥sots lesg Current Ilabllltlos 21 Total nota8s0ts18S8 Ilabllltlo8 The Flnanoal Ststem8nls were approved by the Parrochl81 Churrl) Counc41 on 28th Ppril 2026 and signed on its behalf by.. Rev Sandra Jones Incumbent Mrs Helen Waavers Churchw8rden The notes on pages 15-19 fDtrn part of the financial slalements ## **Notes to the Financial Statements** ## **1. Accounting Policies** The Financial Statements of the P.C.C. have been prepared in accordance with the Church Accounting Regulations using the Accruals basis The Financial Statements have been prepared under the historical cost convention except for the valuation of investment assets which are shown at market value ## **Funds** Unrestricted funds represent funds that are not subject to any special restrictions regarding their use and are available for application to the general purposes of the PCC. These include funds designated for a particular purpose by the PCC. Restricted funds are funds that can only be used for a particular restricted purposes within the objects of the Church. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes The accounts include all transactions, assets and liabilities for which the PCC can be held responsible. They do not include the accounts of other Church groups that owe an affiliation to another body, nor those that are informal gatherings of Church members. ## **Incoming resources** Collections are recognised when received on behalf of the PCC Planned giving receivable under Gift aid is only recognised when received Income tax recoverable of Gift Aid is etimated and recognised on an accruals basis Grants and legacies to the PCC are accounted for as soon as the PCC is notified of its legal entitlement, the amount due is quantifiable and its ultimate receipt by the PCC is reasonably certain Income from church Hall lettings is recognised at the point of use ## **Resources Expended** The diocesan parish share is accounted for when paid. Any Parish share unpaid at the year end is provided for in the accounts as an operational (though not legal) liability and is shown as a creditor on the Balance Sheet Costs are allocated between direct chartable and other expenditure according to the nature of the cost. Where items involve more than one category, they are apportioned between the categories according to the nature of the cost General liabilities are recognised when the goods or services have been received ## **Assets** The following assets are recognised but not necessarily valued in the Statement of Assets and Liabilities: - -Movable church furnishings held by the churchwardens on special trust for the PCC and which require a faculty for disposal. - -Land and buildings held on behalf of the PCC. - -Other fixtures, fittings & office equipment where the PCC is free to dispose of such assets without - faculty and where the original cost exceeded £1,000. Consecrated and beneficed property of any kind is excluded from the accounts by section 96(2) of the Charities Act 1993. 15 ## **Notes to the Financial Statements** ## **2 : Analysis of Income For the year ended 31 December 2025** |Parish Giving Scheme
Bank (Standing Order)
Envelopes
Loose Plate collections
Retiring Collectiions
Donations
Gift Days
Giving through church boxes
Special or specific appeals etc
Tax recoverable on Gift Aid
GASDS Tax relief
Legacies
Recurring grants
Non-recurring one-off grants
Fundraising (general)
Parish fee for wedding or funeral
Church hall lettings - objectives
Church event income
Branch organisations - receipts
Fundraising
Church hall lettings - fund raising
Magazine income - advertising
Parish magazine sales
Other funds generated
Rent from leased land or buildings
Dividends from shares
Bank and building society interest
CBF Deposit account interest
**Total**
**Other trading activities**
**Investments**
**Income and endowments from:**
**Donations and legacies**
**Charitable activities**|**2025**
**2025**
**2025**
**2025**
**2024**
**Unrestricted**
**Restricted**
**Endowment**
**Total**
**Total**
**£**
**£**
**£**
**£**
**£**
82,656 60
**82,716 81,659**
6,324 8,640
**14,964 18,208**
19,540
-
**19,540 20,441**
28,412 1,040
**29,452 25,949**
- -
**-**
**-**
12,658 15,728
**28,386 30,417**
6,380
-
**6,380**
**-**
- -
**-**
**-**
698
-
**698 558**
25,925 2,034
**27,959 34,768**
6,965
-
**6,965 6,965**
5,000 2,187
**7,187 33,691**
- -
**- 190**
500 24,908
**25,408 77,340**
369 325
**694 2,998**
**195,427**
**54,921**
**-**
**250,348**
**333,184**
28,954
-
**28,954 25,376**
180
-
**180**
**-**
200
-
**200 1,803**
255 1,261
**1,516 365**
**29,589**
**1,261**
**0**
**30,851**
**27,543**
7,605 8,312
**15,918 10,312**
13,462
-
**13,462 14,721**
407
-
**407 840**
2,642
-
**2,642 2,917**
3,617 48,759
**52,376 13,339**
**27,733**
**57,071**
**- 84,804 42,129**
- 648
**648**1,230
1,142
-
**1,142**1,116
503 70
**573**967
863 2,441
**3,304**3,467
**2,509**
**3,158**
**- 5,667 6,780**
**255,257 116,412**
**- 371,669 409,636**| |---|---| 16 ## **Notes to the Financial Statements** ## **3 : Analysis of Expenditure** ## **For the year ended 31 December 2025** |Fees paid to fundraisers
Costs of applying for grants
Costs of giving envelopes and stewardship campaigns
Costs of fundraising events
Investment management costs
Giving to missionary societies
Giving - relief and development agencies
Home mission
Secular charities
Deanery Share
Salary of organist
PAYE, NI & Pension - Parish Admin & Support staff
Clergy working expenses
Council tax (clergy housing)
Housing expenses (clergy)
Water rates (clergy housing)
Telephone and broadband (clergy housing)
Sermon preparation materials and resources
Reader expenses and subscriptions
Visiting speakers / locums
Parish mission and evangelism costs
Sunday School & Junior Church costs
Youth & Confirmation groups/organisations
General Mission/Support activities
Insurance premiums (church building)
Telephone (church building or office)
Organ / piano tuning and maintenance
Church building maintenance (routine)
Cleaning materials & equipment (church building)
Church equipment costs
Upkeep of services
Church consumable items
Upkeep of churchyard
Administration costs for parish
Governance costs & examination/audit fee
Banking charges
Photocopying and Printing costs
Church building - electric
Church building - gas
Church building - water
Magazine expenses including printing costs
Hall/Other building - electricity
Hall/Other building - gas
Hall/Other building - maintenance (routine)
Hall/Other building - telephone and broadband
Hall/Other building - water rates
Branch Organisation - payments
Church building major repairs - structure
Church building major repairs - installation
Hall/Other building major repairs - structure
Hall/Other building major repairs - installation
Asset Depreciation
**Total Expenditure**
**Raising funds**
**Charitable activities**
**Expenditure on:**|**2025**
**2025**
**2025**
**2025**
**2024**
**Unrestricted**
**Restricted**
**Endowment**
**Total**
**Total**
**£**
**£**
**£**
**£**
**£**
- - -
**- -**
- - -
**- -**
76
-
**76 50**
134 225
**359 2,059**
-
**210 225**
**434 2,109**
3,300
-
**3,300**
**-**
- 11,400
**11,400 11,300**
3,276 7,698
**10,974 5,958**
2,803
-
**2,803 407**
150,226
-
**150,226 166,677**
- -
**- 141**
- -
**- 163**
1,476 50
**1,525 3,320**
- -
**- 66**
4,113
-
**4,113 4,018**
- -
**- -**
- -
**- 71**
- -
**- 122**
400
-
**400 150**
- -
**- 81**
208
-
**208 533**
81 776
**857 523**
390
-
**390 703**
1,732 1,134
**2,866 2,341**
9,881
-
**9,881 9,082**
458
-
**458 289**
432
-
**432 1,205**
11,945 4,300
**16,244 17,222**
654 1,179
**1,833 532**
939 11,577
**12,516 1,954**
3,238
-
**3,238 4,616**
958 132
**1,090 2,099**
7,002 708
**7,711 9,390**
1,255
-
**1,255 1,901**
250
-
**250 200**
721 1
**721 835**
161
-
**161**
**-**
7,034
-
**7,034 8,909**
18,561 130
**18,691 19,924**
2,088
-
**2,088 1,990**
492
-
**492 1,690**
2,097
-
**2,097 652**
662
-
**662 943**
499
-
**499 675**
357
-
**357 365**
436
-
**436 3,198**
214 1,123
**1,337 594**
13,386
-
**13,386**
**-**
- -
**- 2,103**
- 73,299
**73,299 6,865**
- 1,458
**1,458 6,309**
- 2,589
**2,589**
**-**
**252,732 117,553**
**370,284 300,113**
**252,941 117,778**
**370,719 302,222**| |---|---| 17 ## **Notes to the Financial Statements For the year ended 31 December 2025** ## **4. Tangible Assets** |**4. Tangible Assets**|||| |---|---|---|---| ||**Freehold Land and**|
**Church**|| ||**buildings**|**Equipment**|**Total**| ||**£**|**£**|**£**| |Cost of Valuation|||| |**as at 1 January 2025**|-|-|-| |Additions|155,326||155,326| |Disposals|||| |Depreciation|2,589
-||2,589
-| |**as at 31 December 2025**|152,737|-|152,737| |_Freehold land & buildings relates to the Church Hall at St Thomas Ashton in Makerfield_|||| |_During the year this has been extended and renovated with new industrial kitchen facilities installed_|||| |**5. Investments**|||| |**Share investments**|**01-Jan-25**|**Revaluation**|**31-Dec-25**| |Moyers fund 1|**£**
33,343|**£**
1,334
-|**£**
32,009| |Moyers Fund 2|7,769|311
-|7,459| |St Peters|3,029|121
-|2,908| |**Total**|**44,141**|**1,766**
**-**|**42,376**| |**6. Debtors and accrued income**|||| |Hall and other rental||**31-Dec-25**
**£**
180|**31-Dec-24**
**£**
511| |Unbanked deposits||563|1,394| |Parish Fees owed||2,361|1,139| |Gitf aid to be claimed||23,300|27,642| |||**26,404**|**30,686**| |**7. Creditors - Amounts falling due within one year**|||| |Utility costs||**31-Dec-25**
**£**
2,727|**31-Dec-24**
**£**
6,304| |Deanery share||95,910|95,910| |Other expenses||1,822|724| |Major repairs||35,280|| |Agency collections||4,179|6,412| |Independent Examiner fees||250|200| |||**140,167**|**109,551**| |**8. Staff costs**|**For the year ended**|**31-Dec-25**|**31-Dec-24**| |Wages & Salaries||**£**
-|**£**
303| |Social Security Costs||-|-| |Pension Costs||-|-| |||**-**|**303**| The expenses paid to clergy may include a small immaterial proportion which relates to their function as a P.C.C. member. No payments were made to P.C.C. members for acting as P.C.C. members. 18 ## **Notes to the Financial Statements 9 : Fund movement summary For the year ended 31 December 2025** |**Funds**
**Unrestricted**
Designated - St Aidan B: General
Designated - St Andrew G: General
Designated - St Luke SC: General
Designated - St Peter B: General
Designated - Holy Trinity AiM: General
Designated - St Thomas AiM: General
Designated - St Thomas AiM: Charities Fund
Designated - St Luke SC: Legacy Fund
Designated - St Aidan B: Childrens work
Designated - St Thomas AiM Sunday coffee
Designated - Wigan South: General
**Total Unrestricted**
**Restricted & Endowment funds**
Restricted - St Aidan B: Building Fund
Restricted - St Aidan B: Boiler Fund
Restricted - St Aidan B: Choral Fund
Restricted - St Aidan B: Churchyard
Restricted - St Aidan B: Religious Education
Restricted - St Aidan B: Floodlights
Restricted - St Aidan B: Flowers
Restricted - St Aidan B: John Edleston Trust
Restricted - St Aidan B: Legacy
Restricted - St Aidan B: Memorial Stone
Restricted - St Aidan B: Organ Restoration fund
Restricted - St Aidan B: Pantry
Restricted - St Aidan B: Puppet Ministry
Restricted - St Aidans Sound System
Restricted - St Andrew G: Dementia Café
Restricted - St Andrew G: Maintenance Fund
Restricted - Holy Trinity AiM: Allotments
Restricted - Holy Trinity AiM: Churchyard
Restricted - Holy Trinity AiM: Upkeep Of Specific Grave Plot
Restricted - Holy Trinity AiM: Compassion Fund
Restricted - Holy Trinity AiM: Legacy Fund
Restricted - Holy Trinity Pantry Fund
Restricted - Holy Trinity AiM: Restoration Fund
Restricted - St Luke SC: Building Fund
Restricted - St Luke SC: Education Fund
Restricted - St Peter B: Fabric (Fixtures & Fittings)
Restricted - St Peter B: Maintenance Fund
Restricted - St Peter B: Property
Restricted - St Peter B: Roof Fund
Restricted - St Peter B: Youth
Restricted - Wigan South: Oasis Project
Restricted - Wigan South: Recycling Project
Restricted - St Thomas AiM: Bowling Club
Restricted - St Thomas AiM: Children And Young People
Restricted - St Thomas AiM: Thursday Coffee Fund
Restricted - St Thomas AiM: Tuesday Coffee Fund
Restricted - St Thomas AiM: Duke Of Edinburgh Fund
Restricted - St Thomas AiM: FFF Audio Visual
Restricted - St Thomas AiM: FFF Heating Fund
Restricted - St Thomas AiM: Flower Guild
Restricted - St Thomas AiM: Food Bank
Restricted - St Thomas AiM: Food Ministry
Restricted - St Thomas AiM: HR Graveyard
Restricted - St Thomas AiM: Legacy
Restricted - St Thomas AiM: Building Maintenance Fund
Restricted - St Thomas AiM: Organ Fund
Restricted - St Thomas AiM: Pantry Energyy Grant (Asda)
Restricted - St Thomas AiM: Weenies
Restricted - St Thomas AiM: Warm Spaces
Restricted - St Thomas AiM: Youth Work
Restricted - Holy Trinity AiM: Children & Family Mission
Restricted - Holy Trinity AiM: Heating Fund
Restricted - St Thomas AiM: Churchyard
Restricted - St Thomas AiM: Church Hall
Restricted - St Thomas AiM: Africa
Restricted - St Thomas AiM: Asylum
**Total Restricted**
**Grand Total Funds**|**Fund**
**balances**
**bfwd**
**Incoming**
**Resources**
**Outgoing**
**Resources**
**Transfers**
**Gains and**
**Losses**
**Fund**
**balances**
**Cwfd**
**£**
**£**
**£**
**£**
**£**
**£**
5,100
65,472
57,367
0
(1,644)
11,561
13,296
24,366
23,988
0
0
13,674
10,965
11,919
13,159
0
0
9,726
(46,838)
26,199
22,384
0
(121)
(43,145)
11,730
27,935
25,503
0
0
14,163
32,060
70,165
88,139
(5,000)
0
9,086
13,284
0
7,300
2,900
0
8,884
1,077
0
0
0
0
1,077
139
0
0
0
0
139
1,328
0
0
0
0
1,328
10,064
29,201
15,099
0
0
24,165
**52,205**
**255,256**
**252,939**
**(2,100)**
**(1,765)**
**50,658**
5,000
216
1,954
0
0
3,262
810
0
0
0
0
810
200
0
196
0
0
5
0
0
0
0
0
0
16,159
0
0
0
0
16,159
0
0
0
0
0
0
272
20
39
0
0
253
1,169
0
459
0
0
711
10,170
0
0
(10,170)
0
0
0
1,010
0
0
0
1,010
397
0
0
0
0
397
1,393
1,450
846
0
0
1,997
7
0
0
0
0
7
4,682
4,939
4,443
10,170
0
15,348
3,156
1,450
667
0
0
3,939
4,040
4,302
4,585
0
0
3,757
1,493
648
0
0
0
2,141
351
100
93
4,000
0
4,357
2,132
100
15
0
0
2,217
193
1,496
1,536
0
0
153
18,000
0
0
(18,000)
0
0
0
236
1
0
0
236
3,909
500
952
12,000
0
15,457
6,260
70
0
0
0
6,330
20,969
957
0
0
0
21,926
103
0
0
0
0
103
5,493
0
4,280
0
0
1,213
5
0
0
0
0
5
4,139
0
0
0
0
4,139
0
0
0
0
0
0
976
24
1,000
0
0
0
0
1,401
821
0
0
580
658
100
233
0
0
525
889
450
122
0
0
1,217
4,002
534
0
(3,000)
0
1,536
12,167
1,843
72
0
0
13,939
0
0
0
0
0
0
0
0
0
0
0
0
1,584
13
0
0
0
1,597
1,275
290
250
0
0
1,315
0
250
0
0
0
250
139,305
68,690
77,345
14,500
0
145,150
5,724
1,010
600
0
0
6,134
81,272
0
0
0
0
81,272
7,321
5,173
0
0
0
12,494
1,007
0
0
0
0
1,007
1,500
0
0
0
0
1,500
448
891
1,000
0
0
339
1,663
1,500
2,095
0
0
1,067
5,817
0
0
0
0
5,817
918
2,987
1,324
2,000
0
4,582
5
340
130
0
0
215
7,154
626
0
0
0
7,780
11,971
70
0
(10,000)
0
2,041
1,323
12,120
11,400
600
0
2,643
4,133
605
1,322
0
0
3,415
**401,613**
**116,412**
**117,778**
**2,100**
**0**
**402,347**
**453,818 371,668 370,717**
**0 - 1,765 453,004**
19| |---|---|