The Parish Church of St Peter & All Hallows, West Huntspill
Parochial Church Council: ANNUAL REPORT for the year ended 31[st ] December 2025
The Parish Church of St Peter & All Hallows West Huntspill is situated to the west of the village and main A38 in Church Road and is part of the Axbridge Deanery in the diocese of Bath & Wells within the Church of England. Correspondence address: Huntspill Rectory, Church Road, West Huntspill, Highbridge, Somerset. TA9 3RN
The Parochial Church Council (PCC) is a registered charity with The Parochial Church Council of the Ecclesiastical Parish of West Huntspill No 1199055
OFFICERS AND ADVISERS
| RECTOR & PCC CHAIR: | REV’D. CHRISTINE JUDSON |
|---|---|
BANKERS: |
NATIONAL WESTMINSTER BANK PLC |
| PO BOX 651, | |
| 88 HIGH STREET, | |
| WESTON-SUPER-MARE, | |
| NORTH SOMERSET, | |
| BS28 1HJ. | |
| INDEPENDENT EXAMINER: | JOHN LEDDY CGMA CPFC |
| 5 CEDARN COURT | |
| MANOR GARDENS | |
| KEWSTOKE | |
| WESTON SUPER MARE | |
| BS22 9XU | |
| ARCHITECT: | MARCUS CHANTREY AABC SCA RIBA |
| CHANTREY CONSERVATION ARCHITECTS LTD. | |
| ST. OMER, THE STREET, DRAYCOTT, | |
| SOMERSET BS27 3TH |
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Administrative Information
During the year the following served as Members of the PCC
| Rector | Rev’d. Christine Judson | |
|---|---|---|
| Churchwardens | Vacant | |
| Deanery Synod | ||
| Representative | Mrs Bronwen Wright | |
| Elected Members | Mr David Lemon | Vice chair |
| Mrs Melissa Wall | Secretary, Treasurer, Data Protection, | |
| & Safeguarding | ||
| Mr Nigel Maddocks | Churchyard | |
| Mr Mark Saunders | ||
| Mrs Bronwen Wright | Friends of St Peter & All Hallows | |
| Mrs Lynne Blackmore | Electoral Roll | |
| Mrs Lynn Wiles | Churches Together | |
| Mrs Janet Hill | Friends of St Peter & All Hallows | |
| Co-opted | Mr Richard Tiley | Bell Tower Captain |
| Mrs Margaret Roper | Social and Fund Raising |
The PCC wish to thank Mr Les Roper and Mrs Margaret Roper for managing flower arranging.
Structure, Governance and Management
The method of appointment of PCC members is set out in the Church Representation Rules (Church Parochial Council (Powers) Measure 1956). All church attendees are encouraged to register on the Electoral Roll and stand for election to the PCC.
Objectives and Activities
St Peter & All Hallows Parochial Church Council (PCC) has the responsibility of co-operating in promoting within the Ecclesiastical Parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical.
Achievement & Performance
For the year 2025 there were 35 parishioners on the Church Electoral Roll, of whom 8 were non-residents within the parish.
In connection with the Parish survey to establish the ‘Parish Share’, PCC members counted those who attended during October 2025.
The agreed adult Church Membership figure was 33 as it was in 2024.
CHURCH MEMBERSHIP FIGURES
| 31 | in | 2010 | 31 | in | 2011 | 31 | in | 2012 | 33 | in | 2013 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 32 | in | 2014 | 32 | in | 2015 | 34 | in | 2016 | 33 | in | 2017 |
| 30 | in | 2018 | 28 | in | 2019 | 21 | in | 2020 | 26 | in | 2021 |
| 31 | in | 2022 | 32 | in | 2023 | 33 | in | 2024 | 33 | in | 2025 |
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REVIEW OF THE YEAR
The full PCC met seven times during the year with an average attendance of 10. Subcommittees met between meetings and items raised reported and discussed as necessary with the full PCC.
WORSHIP
In 2025 we have continued throughout the year with regular services.
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1[st] Sunday 3pm @3 Service in the Church 2[nd] Sunday 11.15am Morning Worship, 3[rd ] Sunday 11.15am Friends and Family Communion, 4[th] Sunday 11.15am Holy Communion,
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5[th ] Sunday 10.00am Benefice Holy Communion Service
(alternates between the parishes of the benefice)
Services were held as per the liturgical calendar, The Harvest Festival was celebrated on 28th September, with 23 attending. Our normally well supported Christingle Service in aid of the Children’s Society was held on the 17[th] December, with 65 adults and 21 children.
BAPTISM & CONFIRMATION
There were 2 Baptisms and no Confirmations during 2025.
REPORTS
CHURCHYARD REPORT 2025
The Churchyard committee has not met during the past year. The reason being was that no committee was formed. The running and maintenance of the Churchyard has been undertaken by those who have carried out the work. This appears to be working as the Churchyard has been kept clean and tidy for the past year. The work has been overseen by myself and reported to the PCC.
The work this year has been carried out by myself, Mr Colin Bird and Mr Graham Warnik, with Mr John Inder doing the strimming. We are now joined by Mr Martin Forsey.
The grass was cut and the churchyard was kept neat and tidy. The rock garden was created and planted up by Les Roper and gave a good display. The area where trees were removed was planted with grass seed, wild flower seed and daffodils and should give a nice display. The two yew trees did not survive the hot weather.
The Churchyard records are now all on computer and work to get them onto the church information board is being completed by Mr Dave Paul. There is still more to be done on this.
The grass by the Balliol Hall was removed and replaced with stone, sand and gravel. This has made the side of the path much tidier and looks better.
Work will continue in the coming year and anyone who wishes to help is welcome.
Nigel Maddocks
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FINANCE REPORT TO END OF 2025
I am pleased to report the Parish Share was paid in full in 2025.
Thank you to all for generous donations made during the year and for the fundraising which is so important to the finances of the church. We saw a slight improvement in the amounts we raised at our various fundraising activities through the year and the Tea & Talks are proving very popular. The Honesty Café and Talking Cafe continue to be well supported with donations being made in cash and via the contactless payment station.
As in previous years, a claim was made on all eligible donations via the Gift Aid and Gift Aid Small Donation schemes. Envelopes for regular giving are available from the Treasurer, or donations can be made by standing order (form available from the Treasurer). If you are a tax payer Gift Aid can be reclaimed on any donation you make at no extra cost to yourself, please sign a Gift Aid declaration or place donations in a completed Gift Aid envelope. Envelopes are available in church. 2025 also saw an increase in the amount of donations made via the contactless payment station.
As a benefice we continued to employ an Admin assistant with the cost split between the 3 parishes. Within our parish, proceeds from the Café have allowed us to employ a cleaner once a week. The role of Activity co-ordinator came to an end as the Restoration project was signed off by the National Heritage Lottery. All works were completed within budget, with all monies reclaimed relating to the project during 2025.
Reserve amounts held in CBF accounts have been maintained. The PCC holds General Funds and also Reserved Funds which have been donated for a specific purpose. We continue to promote the Hub and the community aspect of the project, and have been delighted to see the increase in funds raised through the many fundraising projects and the development of the Hub.
The PCC reviewed the Reserves Policy, which will be maintained at a minimum of £4500 being held in the current account at all times.
Once again this year our Audited accounts have been prepared using the accruals system by John Leddy. The accounts will be lodged with the Charity Commission in due course. Melissa Wall
SAFEGUARDING ANNUAL REPORT 2025
The PCC have adopted the House of Bishops guidelines for “Promoting a safer church” and have reviewed our Safeguarding Policy. The PCC has a rolling program to review practice, policies and training. The safeguarding contact details for the church are displayed in the church building. Any concerns should immediately be reported to the Parish Safeguarding Officer, the Rector or via the Diocesan Safeguarding team – details of which are on the diocese website. The PCC continues to use the Parish Dashboard and Safeguarding Hub available to us via the Church of England. We have worked through levels 1 & 2 and have reached level 3 ( the highest level) on both. This enables us to generate an action plan to help monitor policies, practice, training and DBS checks. All DBS checks are up to date.
As Parish Safeguarding Officer I have completed all the necessary training required for the role. PCC members have continued to review and complete their required training, which varies according to role. Thank you to everyone who has completed training this year, online or in person.
Our parish continues to work closely with the Diocesan Safeguarding Team regarding ongoing safeguarding issues.
SAFEGUARDING IS EVERYONE’S RESPONSIBILITY.
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PLEASE DO NOT HESITATE TO RAISE ANY CONCERNS AS DETAILED ABOVE. Melissa Wall. Parish Safeguarding Officer.
HEALTH & SAFETY
We did not have a designated Health & Safety advisor during 2025 however Mr A May will fill the role from January 2026.
DEANERY SYNOD 2025
We began the year with a meeting at Draycott Church on January 25[th] . There had previously been such an outpouring of frustration over the faculty system that this meeting was given over to calming the waters. Another person, Jacqui Carriera-White, had been appointed to the office as full time DAC secretary to try an ease the load and backlog of cases. She may in future deal with the easier cases & leave Jenny Hollingsworth & Mark Lidster to deal with the more complex ones. We were encouraged to make use of the knowledge and advice of the DAC. Simon Baker is now the chairperson. Sometimes it helps to make a video. Each application is based on merit – 91 faculties were awarded in 2024.
June 11[th] meeting held at St Mary’s, Wedmore – Pimms & Hymns. On arrival at 6.30pm we sat on the grass with a glass of Pimms and chatted to the other reps. Everyone moved inside at 7.15pm & the service began. Some weeks earlier we had submitted our favourite hymn but none of ours were included. We sang several hymns and the people who had chosen them talked about their choices. A very pleasant evening.
October 14[th] meeting at St Mary’s, Berrow. Mark Saunders kindly attended in my place as I was away. The meeting was again on the subject of the Common Fund & how much each parish would be required to find for 2026. Gary Orris, on behalf of Synod, thanked Richard Neill for all he had done over his years as Area Dean.
He then introduced the discussion – benefice feedback on the experience of the new Common Fund/Parish Share methodology. Questions were – What difference has the new system made to your parish?, In the last 12 months what have been the challenges and successes of engaging more people to contribute financially to your church?, If you were going to raise £1000 would you try to find one donor or smaller sums from more people?, If there is to be a review of the system what changes would you make?
With so many parishes now in vacancy it is important for us all to keep in touch.
Bronwen Wright
SOCIAL & FUND RAISING REPORT 2025
We held 12 Tea & Talks this year averaging 30 people attending, including the VE Day Celebration by Dave Paul who brought a programme of clips and songs, with the Serendipity Singers. Also, we had a Battle of Sedgemoor talk in July which was well attended with over 70 people, history seems to be a topic that people enjoy.
In March we held a Spring Fayre with craft stalls and a ploughman’s lunch which turned out to be a success.
In April King Alfred Concert Band put on a performance after needing to cancel the previous December date due to poor weather. This was well supported and the St Peter’s Friends helped with the raffle.
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Bingo was held twice this year with varying attendance, we are hoping to build on this in 2026 with more regulars to create a group of followers.
The Fete was cloudy and wet but a steady day, the WI supported us by doing the games. We had a celebration with refreshments to celebrate the Heritage Lottery project ending. The Cream Tea in July was slightly down in numbers this year.
A Teddy Bears Picnic in August was successful and lots attended – more than anticipated. The WI again helped with the games and Reverend Margaret Hayward assisted. An enjoyable and relaxing day for families.
The Car Show was not so well attended as previous years although still successful. The Harvest Lunch had approximately 50 people attend, our folk singer cancelled at the last minute due to a farming accident and luckily recovered. We managed to get a ukulele group who entertained us with music and a sing along.
The Xmas Fayre had many different craft stalls and our popular soup lunch. A big thank you to all our helpers and supporters throughout the year.
Margaret Roper.
BELL REPORT 2025
At present we have 7 members of the Bridgwater Branch of Bath and Wells Diocesan Association of Change Ringers. We have one person learning to ring at the moment. Not all these ring on a regular basis and we are helped by ringers from East Huntspill and Mark. We are beginning to struggle with numbers for ringing and are need of more ringers. If anyone is interested in learning to ring they can contact myself. I have been training 1 young person for his D of E award for the past 6 months, he is intending to continue ringing after D of E.
Richard Tiley Bell Captain
CHURCHES TOGETHER 2025
At the beginning of 2025 Pat Nicholls retired and was replaced by Jade Zerk as CEO. During the year meetings focussed on 10 ideas for Diversity with Unity not Conformity. We remembered 700 years of the Nicene Creed and discussed monthly breakfasts for Somerset Church Leaders. We remembered the 27 chaplains at Glasto25 in our prayers. A rogation Service was proposed and held at St Peter & All Hallows, and went very well.
In November the AGM was chaired by Jade Zerk. The emphasis was on pushing things forward and encouraging participation. Hope Baptist Church volunteered to put the Easter crosses on Brent Knoll. Annual subs were set at £10 pa.
Moving forward it was emphasised how important it is to engage with other churches and share what is happening in each.
Lynn Wiles.
FINAL TOWER & REORDERING PROJECT REPORT 2025
We have now purchased a video camera which will allow us to record, or even live-stream services, talks, demonstrations and much more. We also have the portable projector allowing us to project videos/DVDs in the Hub, or in fact anywhere. All the tower stonework has now been completely restored and looks so much better. The building work was eventually signed off with the Completion Certificate for the additional work dated 13[th] June 2025, over 10 years after the improvements were first discussed at a meeting of the Now and Beyond Group in January 2015.The remaining project funds allowed us to work this year not only on the South side but also the North side and finish some parts of the West side.
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We have a small amount of the grant remaining so we are able to tidy up some of the loose ends, in particular we had some issues with the heating remote control. Extra audio visual equipment has made the sound system cupboard very congested, so we also hope to resolve this with a new larger purpose made cupboard.
The repairs to the tower have hopefully made it good for many years. We have a very old Church which needs continuous maintenance, but we have at least now caught up. The reordering to the inside of the West end of the Church, with the addition of much needed toilets and a new kitchen has now bedded in well with the Monday morning café is still well attended. The Tea & Talks are becoming ever more popular and make good use of the new sound system and fixed projector and screen. The Honesty Café is growing with walkers, ramblers and some of the local dog walkers, making use of the facilities even in winter. All this could only have been made possible by the grants we received from National Lottery Heritage fund and other funders.
David Lemon.
HUNTSPILL HUB ACTIVITIES 2025
Now that the Restoration project is complete, which the village celebrated with a party in July, the focus is now on continuing the activities already taking place and developing new ideas for the future. The Heritage Booklet, which gives background history of both the Church and the village continues to sell well and we have had some lovely comments in the visitor’s book. The touchscreen has also proved popular and there is also a Family Activity booklet available including activities for all ages.
The Heritage Open Day was held in September in conjunction with the Annual Car Show and celebrated the wonderful Church building and its long history. A highlight was the opportunity to climb to the top of the tower. Once again, the Christmas Tree Festival was a resounding success.
The sound system and projector purchased as part of the project have been very well used, especially in the Tea & Talks.
The three interpretation panels in the churchyard describing the local wild life and nature are an interesting addition to the churchyard. A circular walk map is available in the church, and has again proved popular, along with walk leaflets for the Coastal Path and Somerset & Exmoor Coast Trail Passport stamping station.
The regular Monday café is very popular each week, along with the Crafty Cows Craft Collective and the Local History Group. On the first Monday in the month the Village Agent is in attendance, the second Monday is IT Support. We are extremely grateful to all the volunteers who run the café or make cakes. The community spirit has made the café the success it is. There have also been visits from the local PCSO, and the local MP. An honesty Café operates in the Hub every day 10am – 4pm.
The café has been visited by rambling and cycling groups throughout the year.
A group of volunteers, the Huntspill Hub Forum, has now been set up to monitor and action ideas for the Hub, new ideas are always welcome. Plans include launching a Community Cinema, a regular Soup Lunch and a singing group.
Melissa Wall.
THE FRIENDS OF ST PETER AND ALL HALLOWS CHURCH.
Meetings of the Friends Council are held in the Hub after café. The remit of the Friends is to help maintain the fabric of the Church building. Previously in 2024 David and Janet Hill applied for a Faculty to replace the handrail in the tower, due to Health and Safety concerns. They also visited St Cuthbert’s Church in Wells to see how they had replaced their handrail. The Faculty was granted.
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The first meeting on January 6[th] discussed member subscriptions. Robert Hopwood stepped in as Membership Secretary to chase outstanding subs and do a membership drive. The next meeting was March 3[rd] with an update on membership numbers and arranging the concert by the King Alfred Concert band, in conjunction with the church Fundraising Committee.
A quotation for the installation of the new plastic handrail was submitted by Pat Hancock, a local builder. The Friends approved the quote of £2500. Work was carried out in May 2025. When the Friends met on July 21[st] the Council was pleased with the feedback from the concert and discussed arrangements for the AGM, which took place on August 30[th] . The “Sponsor a Step” idea had gone well and would cover the cost of the handrail replacement.
The weather for the Car Show as not good and attendance was down but on the whole we were pleased with the amount raised.
There was a Skittles Evening on 17[th] October and the Friends took part in the Christmas Tree Festival in Church.
A big THANK YOU to David and Janet Hill for all they have done for the Friends. The year ended with reserves of £8500 in the bank, a great basis to work on for new projects next year.
Bronwen Wright.
RECTOR’S ANNUAL REPORT 2025, FOR THE BENEFICE OF THE HUNTSPILLS & MARK
2025 proved to be both seriously hot and significantly wet in many areas of the world, including the UK, causing major pressures to farming communities. Across the world, natural disasters and climate chaos pushed global temperatures into the top three warmest years on record, bringing all manner of challenges, from devastating floods and typhoons across Asia to hugely destructive wildfires in California.
The Russian invasion of Ukraine entered into its fourth year, the United States of America conducted military strikes against Iran and Venezuelan vessels and a cease-fire deal was reached in the Israel-Hamas war, bringing an uneasy pause to two years of fighting and the release of Israeli hostages and Palestinian prisoners. Donald Trump entered his second term of office as US President, and international tariffs, trade wars, deportation of immigrants and 43 days of American government shut-down followed. Australia adopted the world’s first socialmedia ban for under-sixteens and experienced a devastating anti-semitic attack on Bondi Beach, and nine pieces of 19[th] Century Napoleonic jewellery were stolen in broad daylight from The Louvre in Paris. Prominent deaths in 2025 included Pope Francis, actor Robert Redford, actress Diane Keaton, musician Ozzy Osbourne and animal behaviourist and chimpanzee expert Jane Goodall. As Artificial Intelligence (such as Chat GPT) increased its impact on everyday life, Leo XIV became the first American Pope, Japan and Namibia inaugurated their first female heads of government and Sarah Mullally was appointed the first woman Archbishop of Canterbury – the senior bishop of the Anglican Communion. After a narrow miss in 2024, at seventeen years of age, Luke Littler became the youngest ever World Darts Champion in 2025, and the Lionesses beat Spain to gain their second consecutive European Football Championship title.
From a national church perspective, significant steps in the direction of independent oversight of church ‘safeguarding’ were taken and ‘Living in Love & Faith’ reached the end of its current road, having met with legal obstacles and a need to redesign the future pathway. Within our Diocese, Deanery, Benefice and Parishes, this year has been one of moving toward, and into, a variety of changes. All this happened within our consistent Diocesan Vision of ‘Living and telling the story of Jesus’, with its four building blocks: 1. Valuing and cherishing the people we already have, 2. Growing new worshipping communities, 3. Developing shared local ministry and 4. Encouraging everyone to keep growing in faith, and Bishop Michael’s challenge to everyone to grow their church by one adult and one child (net) and to transform their community. Financial challenges continued, with a New Benefice Share system taking effect, which resulted in
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significant Parish share increases for Mark and East Huntspill, albeit with Mark’s being for one year only, due to the structural changes scheduled for the start of 2026. Further development of The Axbridge Deanery Plan, in response to the need to decrease our clergy numbers from 9 to 7, was challenging, but progress was made and plans have taken shape.
For our own Benefice, 31[st] December 2025 was set as the date for Mark Parish to join with Wedmore, Blackford, Allerton and Theale parishes to form the new benefice, now known as ‘The Wedmore Isle and Moors Benefice’, and for ‘The Huntspills’ to continue together, with my role as their Rector being reduced to a half-time post. Having a date to work towards made this more real and enabled us to plan for, and work hard to bring about, a smooth transition. In addition to my own hours being reduced, this change necessarily reduced the hours of our Benefice Administrator, Sara Puddy, who had worked hard for many years, with a faithful commitment to the Benefice vision for ‘The Huntspills & Mark’. As Rector, I remain deeply grateful for all that she has done. The new incumbent of Holy Cross Church, Mark, The Rev’d. Canon Richard Neill, has shown great wisdom in the manner in which he has sought to form their new benefice – not simply incorporating Mark Parish into current structures, but instead taking the time to form something new. This has been a privilege to witness and to be a part of (at least in its initial stages). I remain confident that with Rev’d. Richard Neill and Rev’d. Joy Hawes, and their other team members, Mark Parish is in caring and competent hands, and I look forward to seeing them all flourish, albeit from a distance.
The other major event that occurred in 2025 was the completion of the first of three phases for the Tower Project ‘Saving the Heritage, Sustaining the Community’. A celebration event was held on 19[th] July 2025, at which the incredible achievements of David Lemon, Mel Wall, Sara Puddy and Ginny Power were gratefully acknowledged. Determination and resilience have been key factors in this 10-year marathon, succeeding despite obstacles such as an extended vacancy and a world-wide pandemic. Recovery, growth and full utilisation of the changes that have already been brought about are now needed, before phase two can be engaged with. Thanks to these people and all who have worked with them (not least architect Marcus Chantry), the National Heritage Lottery Fund and all who provided match funding, the heritage of 800 years of history in West Huntspill has been protected, and an equally important future lies ahead – one to which we look with great hope.
Alongside these challenges, our financial teams in all three parishes have continued to give of their best through 2025, seeking to make our financial situations more easily understandable and our financial decisions more robust. I have particularly appreciated the work done on budget forecasting and monitoring and believe that this has enabled all three parishes to have a firmer grasp of their financial affairs. This has involved our PCC Treasurers and several other key personnel in support of them and I am deeply grateful to them all, and indeed to our kind and generous auditor, John Leddy.
On 22[nd] January, Archdeacon Anne licensed Rev’d. Margaret Hayward as an Associate Priest in our Benefice. Having a clergy colleague on the team has been great, and I was especially grateful for the way in which she stepped-up during my 8-week absence in the summer, while my hip was replaced! Sadly, at the end of the year, Margaret felt that it was time to move on. Our very best wishes and our prayers remain with her, as does our gratitude that she is still able to offer us service-cover when needed. We were also sad to see Mark First School Head Teacher, Lorna Parle, leave us this year – being replaced by Oliver Laken. We wish them both well, in all of their endeavours, and we continue to value each of our schools (their staff and their pupils) and treasure the relationships that we have with them.
2025 was the ‘year of many weddings’ for The Huntspills & Mark Benefice – with a record 13 weddings across our three churches (7 of them at East Huntspill, which usually has 1 or 2 or maybe even none). Many thanks to our vergers and organists, treasurers and administrator for all the extra work this has entailed. Thanks also to the churchyard teams and bellringers for their contributions to making these events so special. The Church of England wedding liturgy is deeply meaningful and very beautiful, and it has been a privilege to support these couples as
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they prepare for their wedding, on the day itself and as they step forward into their married lives. I am also deeply grateful to the clergy who provided cover for the weddings that I was unable to preside at, due to my hip-replacement operation recuperation (Rev’d. Margaret Haywood and Rev’d. Joy Hawes).
Through 2025, our community coffee mornings/cafes and social and fund-raising events have continued to provide a platform for valuable connections to grow. These, along with the Festival Services at Easter, Harvest, Remembrance and Christmas are at the fuzzy-edges of our churches where so many important conversations happen, fellowship is encountered, loneliness is attended to and people so often feel able to engage – all this in addition to raising much needed funds. Our three parishes each do this in their own ways and I am very grateful to the ‘movers and shakers’ that drive us forward – especially the bakers of the cakes, who somehow find time to produce the most wonderful delights that are appreciated by all. I am thankful that after a deeply challenging fund-raising year for East Huntspill last year (due to a myriad of reasons that were well beyond our control!), 2025 proved to be far better.
In addition to all of these things, our highlights this last year have included the following: Freda Carey’s final visit before her retirement from CMS; The Farmers’ Lunch, supported by the Farming Community Network, with 28 attendees – soup, bread, tea, cake and lots of conversation(!), headed up by Ann Clapp and Margaret Roper and their volunteers; Kelton Black being commended by Bishop Michael as a Local Preacher; The Bible Course being offered across our Benefice, thanks to Yolanda Patten and Kelton Black, in addition to the Lent Discussion Group facilitated by Rev’d. Margaret; a flourishing new community venture called ‘Tea & Talks’ at West Huntspill; a well-attended Rogation Service for Burnham, Highbridge and Area Churches Together – involving many local farmers and our Diocesan Rural Adviser Rob Walrond; the survival of West Huntspill’s Annual Car Show, due to the Diocese writing this event into the new tenant’s contract for using the land neighbouring the church; Flying the Somerset Flag on Somerset Day, and being featured on Radio Somerset – involving radio presenter Simon Parkin being one of the first people to use the new handrail in the West Huntspill tower (provided by the Church’s Friends Group); completing the replacement of the heat pumps in East Huntspill Church Hall, thanks to a generous benefactor and concerted efforts in grant applications; provision of a community notice board on one of our new estates; Mark First School’s end-of-year production in Church of ‘The Tale of Three Trees’ and West Huntspill’s Teddy Bears’ Picnic.
Alongside these highlights, the regular nature of our faith life has continued. Gathering to worship God is what we are truly about – sharing the love of Christ with our neighbours, empowered by the Holy Spirit. The events and achievements are great, but being open and available when someone is in need matters just as much, if not more! So much is done, by so many people, to ensure that we remain present, at the heart of our communities – ready, willing and able to serve them, and to serve Christ in so doing. As we look back over 2025, and as we look to the futures that lie ahead, for both of the benefices that we will be part of, may we always take time to listen to God, to follow his lead, and live in his way. Bishop Michael has asked that 2026 become known as a year of prayer – as indeed all years need to be, may the focus on prayer be a true blessing to us, and through us to all those around us.
With love and gratitude in Christ, Rev’d. Christine Judson
Signed on behalf of the Parochial Church Council:
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Parochial Church Council of St Peters & All Hallows, West Huntspill
Detailed Statement of Affairs Year Ended 31 December 2025
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INDEPENDENT EXAMINER’S REPORT TO THE PAROCHIAL CHURCH COUNCIL OF ST PETER’S & ALL HALLOWS, WEST HUNTSPILL
I report on the accounts of the Parochial Church Council (PCC) of St Peter’s & All Hallows for the 12 months ended 31[st] December 2025, which are set out on the following pages.
Respective responsibilities of Trustees and Independent Examiner
As trustees of the charity, the members of the PCC of St Peter’s & All Hallows, West Huntspill are responsible for the preparation of the accounts. The members of the PCC consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the Charities Act) and that an Independent Examination (IE) is needed. The Charity is preparing Receipts and Payments Accounts and I am qualified to undertake the examination by being a qualified member of the Chartered Institute of Management Accountants (CIMA).
Having satisfied myself that the charity is not subject to audit and is eligible for IE, it is my responsibility to:
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Examine the accounts under section 145 of the 2011 Charities Act;
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To follow the procedures laid down in the general Directions given by the CC under section
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145(5)(b) of the 2011 Charities Act; and
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State whether particular matters have come to my attention.
Basis of Independent Examiner’s Report
My examination was carried out in accordance with the general Directions given by the CC. An examination includes a review of the accounting records kept by the charity 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 you as trustees concerning any such matters. The procedures undertaken do not provide 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 limited to those matters set out in the statement below.
Independent Examiner’s unqualified statement
I have completed my examination. I confirm that no material matters have come to my attention (other than that disclosed below) in connection with the examination giving me cause to believe that in any material respect:
- a. Accounting records were not kept in respect of the PCC of St Peter’s & All Hallows, West Huntspill as required by section 130 of the 2011 Act; or b. The accounts do not accord with those records.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
John Leddy FCMA CGMA CPFA
5 Cedarn Court Manor Gardens Kewstoke Weston super Mare BS22 9XU
John Leddy
John Leddy 10[th] February 2026
Intentionally Left Blank
Financial Statements for the Year Ended 31 December 2025 Receipts and Payments Accounts
| Receipts Note Voluntary Receipts 2a Planned giving Collections at services All other giving Grants Gift Aid Recovered Activities for Generating Funds 2b Investment Income/Interest 2c Church Activities 2d Other Receipts 2e Total Receipts Payments Church Activities Diocesan Parish Share Salaries, wages & honoraria 3a Clergy and staff expenses 3b Mission giving and donations 3c Diocesan Assignment Fees 3d Cost of generating funds Fundraising activities 3e Church Expenses Church Running Expenses 3f Church Utility Bills 3g Other Expenditure 3h Churchyard Costs Major Capital Expenditure 3I Total Payments ` Net Income/Expenditure)Before Investment Gaine Net Gain/(Loss)on Investments Net Income/(Expenditure) Transfers between funds Net Movement of Funds Cash at Bank and in hand 1 Jan Cash at Bank and in hand 31 Dec |
Unrestricted Funds Restricted Funds Total 2025 Total 2024 £ £ £ £ 6,767 - 6,767 7,317 1,395 - 1,395 1,468 4,638 - 4,638 5,681 250 28,798 29,048 61,209 3,025 - 3,025 2,821 |
|---|---|
| 16,075 28,798 44,873 78,496 13,171 - 13,171 11,128 2,496 1,706 4,202 4,514 8,174 - 8,174 13,157 8,300 4,492 12,792 12,291 |
|
| 48,216 34,996 83,212 119,586 |
|
| 15,765 - 15,765 17,958 6,626 1,361 7,987 8,638 3,005 - 3,005 2,281 1,630 - 1,630 2,098 2,693 - 2,693 3,317 |
|
| 29,719 1,361 31,080 34,292 736 290 1,026 777 6,463 4,615 11,078 14,790 4,545 - 4,545 5,056 1,380 8,337 9,717 2,812 - - - - 2,436 33,607 36,043 64,896 |
|
| 45,279 48,210 93,489 122,623 2,937 (13,214) (10,277) (3,037) - - - 124 - - - (2,913) 95.00 (95.00) - - |
|
| 3,032 (13,309) (10,277) (2,913) 39,406 85,513 124,919 127,832 |
|
| 42,438 72,204 114,642 124,919 |
Statement of Assets and Liabilities as at 31 December 2025
| NON-CURRENT ASSETS Investments Tables & Chairs Solar Panels Computer Equipment Kitchen Equipment CURRENT ASSETS Bank Accounts Nat West General Fund CBF Account – Bells CBF Account – Miss GM Porter CBF Account – Roof Fund CBF Account – General Fund Cash Church Bell Fund Other Debtors Other Creditors Total |
Unrestricted Restricted 2025 Total 2024 Total £ £ £ 5,352 5,352 5,621 9,911 - 9,911 9,911 3,289 - 3,289 3,289 1,125 - 1,125 1,125 921 - 921 921 |
|---|---|
| 15,246 5,352 20,598 20,867 11,955 651 12,606 59,324 - 12,963 12,963 12,402 - 1,340 1,340 1,223 - 40,853 40,853 20,121 30,454 16,317 46,771 30,422 |
|
| 42,409 72,124 114,533 123,492 29 - 29 29 80 80 80 |
|
| 42,438 72,204 114,642 123,601 - - - 1,468 - - - (150) |
|
| 57,684 77,636.05 135,319.90 145,786 |
Notes
- The financial statements of St Peter’s & All Hallows PCC, West Huntspill have been prepared in accordance with the Church Accounting Regulations 2006 using the Receipts and Payments basis.
2. Receipts
| . Receipts |
|
|---|---|
| a. Voluntary Receipts Envelopes Gift Aided Bankers Orders – Gift Aided Envelopes Non-Gift Aided Bankers Orders – Non-Gift Aided Collections at Services One Off Donations – Gift Aided One Off Donations – Non-Gift Aided Donations / Appeals Non-Gift Aided Grants Legacies HMRC Gift Aid b. Activities for Generating Funds Christmas Fayre Spring Fayre Christmas Trees Harvest Lunch Car Rally Cream Teas Fete Easy Fundraising Concert Flower Arranging Bingo Raffles Hymnathon Tea & talks VE Day Ice Creams Snook Café c. Investment Income/Bank Interest Dividends Bank Interest d. Church Activities Weddings/Funerals Hub Hire |
Unrestricted Funds Restricted Fund Total 2025 Total 2024 £ £ £ £ 1,691 - 1,691 2,170 3,930 - 3,930 4,155 818 - 818 669 328 - 328 324 1,395 - 1,395 1,468 330 - 330 350 3,072 - 3,072 3,531 1,236 - 1,236 1,800 250 28,798 29,048 40,209 - - - 21,000 3,025 - 3,025 2,820 |
| 16,075 28,798 44,873 78,496 |
|
| 1,195 - 1,195 897 554 - 554 471 132 - 132 160 288 - 288 414 4,396 - 4,396 5,718 576 - 576 470 1,062 - 1,062 1,242 101 - 101 22 346 - 346 - 100 - 100 24 142 - 142 197 162 - 162 104 - - - 225 516 - 516 - 135 - 135 - 35 - 35 - 120 - 120 - 3,311 - 3,311 1,184 |
|
| 13,171 - 13,171 11,128 |
|
| 155 157 312 343 2,341 1,549 3,890 4,171 |
|
| 2,496 1,706 4,202 4,514 |
|
| 7,974 - 7,974 13,157 200 - 200 - |
|
| 8,174 - 8,174 13,157 |
| e. Other Receipts Mark – Administration East Huntspill-Administration Expenses Contributions Balliol Hall Oil Contribution Feed In Tariff VAT Reclaim Ecclesiastical Incentive Payment Christmas Cards Organ Covers Farming Network Expenses Childrens Society Friends of St Peters Balliol College Annuity |
1,972 - 1,972 1,832 1,105 - 1,105 782 1,981 - 1,981 1,620 713 - 713 1,039 271 - 271 289 - 4,492 4,492.55 5,414 - - - 130 159 - 159 196 - - - 647 69 - 69 - - - - 42 2,030 - 2,030 - - - - 300 |
|---|---|
| 8,300 4,492 12,792 12,291 |
| 3. Payments a. Salaries, Wages & Honoraria Administration Assistant Activities Co-ordinator Cleaner Organist b. Clergy Expenses Rector’s Expenses Other Clergy Expenses c. Mission: Giving & Donation Somerset Churches Trust Childrens Society Christian Aid Thomas Leach Freda Carey Christian Mission Friends Donation CMS Donation National Church’s Trust Gratuities & Honoraria d. Diocesan Assignment Fees Fees e. Fundraising Activities Event Activity Costs Car Rally |
Unrestricted Funds Restricted Fund Total 2025 Total 2024 £ £ £ £ 4,461 - 4,461 3,855 - 1,361 1,361 2,653 795 - 795 780 1,370 - 1,370 1,350 |
|---|---|
| 6,626 1,361 7,987 8,638 |
|
| 2,133 - 2,133 2,281 872 - 872 - |
|
| 3,005 - 3,005 2,281 |
|
| 30 - 30 30 534 - 534 507 576 - 576 840 340 - 340 333 - - - 50 - - - 246 100 - 100 - 50 - 50 50 - - - 42 |
|
| 1,630 - 1,630 2,098 |
|
| 2,693 - 2,693 3,317 |
|
| 2,693 - 2,693 3,317 |
|
| 80 290 370 220 656 - 656 557 |
|
| 736 290 1,026 777 |
| f. | Church Running Expenses | ||||
|---|---|---|---|---|---|
| Maintenance | 1,397 | 4,007 | 5,404 | 2,346 | |
| Insurance | 2,668 | - | 2,668 | 2,504 | |
| Licence | 145 | - | 145 | 298 | |
| Upkeep of Services | 267 | - | 267 | 1,327 | |
| Wedding/Funeral Fees | 1,012 | - | 1,012 | 2,184 | |
| Subscriptions | 66 | 65 | 131 | 81 | |
| Administration | 296 | - | 296 | 309 | |
| Training | 60 | - | 60 | - | |
| IT Expenses | 273 | 543 | 816 | 715 | |
| Cleaning | 13 | - | 13 | 54 | |
| Depreciation | - | - | - | 4072 | |
| Organ Repairs | 181 | - | 181 | 820 | |
| Audit Fee | 85 | - | 85 | 80 | |
| 6,463 | 4,615 | 11,078 | 14,790 | ||
| g. | Church Utility Bills | ||||
| Electricity | 647 | - | 647 | 1,070 | |
| Oil | 3,632 | - | 3,632 | 3,793 | |
| Water | 266 | - | 266 | 193 | |
| 4,545 | - | 4,545 | 5,056 | ||
| h. | Other Expenditure | ||||
| Christmas Tree | - | - | - | 138 | |
| Other Expenditure | - | 50 | 50 | 79 | |
| Café Supplies | - | - | - | 149 | |
| Priory Learning Trust Coach | - | - | - | 180 | |
| Hub Supplies | 61 | - | 61 | 154 | |
| Balliol Hall share Car Show profits | 1,319 | - | 1,319 | 1,548 | |
| Overpayment/Refunds | - | - | - | 414 | |
| Freeline Graphics | - | 8,287 | 8,287 | - | |
| Balloil Hall Annuity Contribution EH | - | - | - | 150 | |
| 1,380 | 8,337 | 9,717 | 2,812 | ||
| I | Major Capital Expenditure | ||||
| Major repairs to church building | 2,436 | 33,607 | 36,043 | 64,896 | |
| 2,436 | 33,607 | 36,043 | 64,89 | ||
| 4. | Funds | ||||
| 2025 | 2024 | ||||
| £ | £ | ||||
| a. Nat West & CCLA CBF General Deposit General Fund |
|||||
| Balance at 1 January | 73,458 | 93,085 | |||
| Income | 81,507 | 118,995 | |||
| Transfer’s from Other Funds | 2,295 | - | |||
| 157,260 | 212,080 | ||||
| Expenditure | (92,171) | (118,622) | |||
| Transfer’s to Other Funds | (22,000) | (20,000) | |||
| Balance at 31 December | 43,089 | 73,458 | |||
| b. CCLA CBF Late Miss GM Porter |
|||||
| Balance at 1 January | 1,223 | 975 | |||
| Income | |||||
| Interest Received | 55 | 93 | |||
| Investment Income | 157 | 155 | |||
| 212 | 248 | ||||
| Expenditure | |||||
| Transfer to Nat West General Fund | (95) | - | |||
| Balance at 31 December | 1,341 | 1,223 |
| c. CCLA CBF Bell Fund Balance at 1 January-CBF Balance at 1 January-Cash Total Income Interest Received Donation Expenditure Balance at 31 December-CBF Balance at 31 December-Cash Total d. CCLA CBF Roof Fund Balance at 1 January Income Transfers from Nat West General Fund Interest Received Expenditure Transfer to Nat West General Fund Balance at 31 December e. CCLA CBF General Deposit - Church Path Balance at 1 January Income Expenditure Balance at 31 December f. CCLA CBF General Deposit – Mrs Palmer Balance at 1 January Income Expenditure Balance at 31 December g. CCLA CBF General Deposit – Restoration Fund Balance at 1 January Income Expenditure Balance at 31 December |
12,402 11,776 80.00 80 |
|---|---|
| 12,482 11,856 561 625 - - |
|
| 561 625 - - |
|
| 12,963 12,401 80 80 |
|
| 13,043 12,481 |
|
| 20,121 8 22,000 20,000 932 113 |
|
| 22,932 20,113 - - (2,200) - |
|
| 40,853 20,121 |
|
| 2,298 2,298 - - |
|
| 2,298 2,298 - - |
|
| 2,298 2,298 |
|
| 14,018 14,018 - - |
|
| 14,018 14,018 - - |
|
| 14,018 14,018 |
|
| 1 1 - - |
|
| 1 1 - - |
|
| 1 1 |
- At the start of 2025, West Huntspill PCC decided to move from preparing their Accounts using the Accruals method to preparing their Accounts using the Receipts and Payments Method. To facilitate this transfer the opening Bank position had to be re-instated. A copy of that transaction can be seen below.
Opening 2025 Re-instatement for Receipts and Payments Accounts
| Closing 2024 Position – Accruals Methodology Tangible Fixed Assets Investments Current Assets Liabilities Opening 2025 Position - Receipts and Payments Less Tangible Fixed Assets Investments Represented by Bank Balances Prepayments Accruals |
Unrestricted Funds Restricted Funds Total £ £ £ 3,289 11,957 15,246 - 5,621 5,621 39,556 85,513 125.069 (150) - (150) |
|---|---|
| 42,695 103,091 145,786 3,289 11,957 15,246 - 5,621 5,621 |
|
| 39,406 85,513 124,919 38,148 85,453 123,601 1,408 60 1,468 (150) - (150) |
|
| 39,406 85,513 124,919 |
Signed: Date: PCC Treasurer Signed: Date: Priest in Charge/Church Warden
Independent Examination of the Parochial Church Council of St Peters & All Hallows, West Huntspill 2025 Annual Accounts
10[th] February 2026
Prepared by John Leddy
INDEPENDENT EXAMINATION OF THE PAROCHIAL CHURCH COUNCIL OF ST PETER’S & ALL HALLOWS, WEST HUNTSPILL 2025 ANNUAL ACCOUNTS
DOCUMENT INFORMATION
| Document Title: | Independent Examination of the Parochial Church Council of St Peter’s & All Hallows, West Huntspill 2025 Annual Accounts |
|---|---|
| Report Version No: | 1 |
| Reference: | Leddy/IE/WestHuntspill |
| Produced by: | John Leddy 5 Cedarn Court Manor Gardens Kewstoke Weston super Mare North Somerset BS22 9XU |
| Telephone: | 07863554902 |
| Email: | john_leddy@btinternet.com |
| Distribution Action: | Treasurer,PCC of St Peters & All Hallows,West Huntspill |
DOCUMENT AUTHORISATION
| Document Authoriser: | John Leddy | |
|---|---|---|
| Date Authorised: | 10thFebruary 2026 | |
| Document Author: | John Leddy | Independent Examiner |
| Report Quality Review Panel: |
ii
INDEPENDENT EXAMINATION OF THE PAROCHIAL CHURCH COUNCIL OF ST PETER’S & ALL HALLOWS, WEST HUNTSPILL 2025 ANNUAL ACCOUNTS
Table of Contents
| Subject | Page | Paragraph |
|---|---|---|
| Introduction | 1 | 1 |
| Background | 1 | 2 – 5 |
| Aim | 1 | 6 |
| Approach | 1 - 2 | 7 – 10 |
| Findings | 2 | 11 – 16 |
| Recommendations | 3 | 17 |
| Conclusion | 3 | 18 |
iii
Intentionally Blank
iv
INDEPENDENT EXAMINATION OF THE PAROCHIAL CHURCH COUNCIL OF ST PETER’S & ALL HALLOWS, WEST HUNTSPILL 2025 ANNUAL ACCOUNTS
Introduction
- This report has been prepared by John Leddy on behalf of the Members of the Parochial Church Council (PCC) of St Peter’s & All Hallows, West Huntspill who are the sponsor, and to whom any queries should be addressed.
Background
-
Huntspill is a village on the Huntspill Level in Somerset, England. The village falls within the district of Sedgemoor, which was formed on 1 April 1974 under the Local Government Act 1972. It lies on the A38 road,1.5 miles South of Highbridge. The village is the principal settlement in the civil parish of West Huntspill, which also contains the hamlet of Alstone. The ancient parish of Huntspill also included the villages of East Huntspill, Hackness and Bason Bridge, east of the village of Huntspill. The western boundary of the parish was the tidal River Parrett, but changes in the course of the river left some parts of the parish on the west side of the river until 1933, when they were transferred to the civil parish of Otterhampton. In 1949 the Civil Parish of Huntspill was abolished and divided into Huntspill All Saints and West Huntspill. The Parish of Huntspill All Saints was re-named East Huntspill in 1972.
-
The Parish Church of St Peter’s & All Hallows is situated in the centre of the village in Church Road. Established by 1208, it was rebuilt around 1400 and extended in the early to mid-15[th] Century. It was gutted by fire in 1878 and restored over the next two years. It has been designated as a Grade 1 listed building.
-
The PCC of St Peter’s & All Hallows oversees the Parish Church of St Peter’s & All Hallows which presently has 32 people on the electoral role, and the parish is rated Category E for the purposes of the Parish Share of the Common Fund.
-
The PCC of St Peters & All Hallows, West Huntspill was one of three Anglican Church’s in the United Benefice of The Huntspill and Mark and included All Saints East Huntspill, Holy Cross Church Mark and the Church of St Peter & All Hallows, West Huntspill. The benefice was formed in 2013 when the Rev Tonya arrived. On her arrival East Huntspill and West Huntspill joined with Mark to form the current Benefice. However, as of 31[st] December 2025 Holly Cross Church, Mark left the Benefice. The Benefice, now call The Huntspills, comes under the Axbridge Deanery and the Diocese of Bath and Wells.
Aim
- John Leddy is to conduct the Independent Examination (IE) of the PCC of St Peter’s & All Hallows, West Huntspill accounts for the year ending 31 December 2025.
Approach
-
Using the Cashbook and records provided by the Treasurer, a set of Accrual Annual Accounts for 2025 was prepared and submitted for approval. At the start of 2025 the PCC decided to move from Accrual accounts back to a Receipts and Payments methodology.
-
Eligibility to examine the accounts and conduct an IE was confirmed from the Accounts prepared.
-
The PCC of St Peters & All Hallows, West Huntspill Annual Accounts for the period 1[st] January to 31[st ] December 2025 were examined in accordance with Charity Commission (CC)
1
guidance, details are at Annex A[1] . Additional investigations were conducted where necessary and supporting documentation for the operation of the funds requested if required.
- As part of the examination discussions were held with the PCC Treasurer to ascertain answers to the CC Directions.
Findings
- Examination of the annual report confirmed that the gross income of the PCC of St Peters & All Hallows, West Huntspill did not exceed £1 million[2] and the aggregate value of assets (before deduction of liabilities) did not exceed £3.26 million. Based on the information at Table 1 an Audit was not required. In addition to the upper threshold for an IE, the Gross Income is above the £25,000[3] lower threshold set by the CC for an IE. The Church Accounting Regulations do require an external scrutiny of PCC Accounts, so in this case an IE was carried out. Fund Balances are:
Table 1 – PCC of St Peter’s & All Hallows, West Huntspill Balances for 2025
| Serial | Fund | Gross Income (£) | Gross Assets (£) |
|---|---|---|---|
| (a) | (b) | (c) | (d) |
| 1 | PCC ofStPeter’s &All Hallows | 83,212 | 135,320 |
-
The Gross Income of the Charity has dropped below the £250,000 threshold required for the accounts to be prepared on an Accruals basis. On inspection of the Charity accounts, the PCC of St Peter’s & All Hallows, West Huntspill have elected to prepare their Accounts on a Receipts and Payments basis.
-
The Gross Income for 2025 is below the £100,000 limit set by the Charity Commission for registration with them as a Charity. However, after consultation with the Charity Commission, the PCC have decided to remain registered. Its Charity registration number is 1199055.
-
Points from Last Year’s Review . Last year’s IE Report produced by John Leddy was reviewed. On inspection of that Report no material observations were documented; therefore, no points remain outstanding.
-
Whilst the PCC Trustees are responsible for the preparation of the accounts, the examiner may also prepare the statutory accounts on behalf of the Trustees. In line with CC Direction 2 this did not compromise the examiners independence as he ensured that the following requirements of the Direction were met:
-
a. The accounting records had been maintained by the PCC Treasurer.
-
b. The examiner has no direct involvement in the day-to-day management or administration of the charity.
-
c. The trustees reviewed and approved the accounts prepared[4] .
-
Additional Observations. The Independent Examiners report is a statement to confirm that the Charity is operating within the accounting and governance tolerances set by the CC. After conducting the IE I have the following observations to report.
1 Section E of the guidance explains the role, duties and 13 specific directions of an independent examiner in examining the accounts of a charity.
2 Charities Act 2011 Chapter 3 Section 144(1).
3 Charities Act 2011 Chapter 3 Section 145(1).
4M Wall email dated 9th February 2026
2
a. As required by CC Direction 13, the Trustees are to prepare a Trustee’s Annual Report & Accounts which must be presented to the Church Membership at the Annual Parochial Church Meeting. CC Direction 13 says that the Independent Examiner must see this document and compare it back to the Accounting Information provided. No Trustee’s Annual Report was provided.
Recommendations
- It is recommended that;
a. After the APCM, a copy of the Trustee’s Annual Report is sent to the Independent Examiner for his records.
Conclusion
- The PCC of St Peter’s & All Hallows, West Huntspill has received an unqualified report which can be found at Enclosure 1.
Annex:
A. The Charity Commission’s Directions on the IE of Charity Accounts.
Enclosure:
- IE Report for 1 Jan to 31 Dec 25 – The PCC of St Peter’s & All Hallows, West Huntspill.
3
Annex A to Leddy/IE/WestHuntspill Dated 10 February 2025
THE CHARITY COMMISSIONS DIRECTIONS ON INDEPENDENT EXAMINATION OF CHARITY ACCOUNTS
- The CC produce an examiners’ guide to IE of Charity Accounts. It is specifically written for Independent Examiners and explains their role and duties in examining the accounts of a charity. In accordance with Section E of the guidance the 13 specific directions and how they were addressed are as follows:
a. Examination and accounting thresholds . The annual report for the period 1 Jan – 31 Dec 25 was examined to confirm IE thresholds[5] had not been breached. The Income information was below the Audit requirements, but above the CC guidelines for an IE to be carried out. Therefore, an IE was required for 2025.
b. Conflicts of Interest . The examiner was not influenced or perceived to be influenced in any way as he did not have any close personal relationships with the PCC Members, was not a major donor to the PCC, did not have any control of funds and was not involved in the day to day running of the PCC.
c. Documentation . Working papers were examined and evident. All procedures carried out and any matters arising to support conclusions reached or statements provided in the report have been documented.
d. Understanding the charity . Detailed briefs and free access to all charity documentation ensured a full understanding of the charity’s constitution, organisation, accounting systems, activities and nature of its assets, liabilities, incoming resources and application of resources.
e. Accounting records . The charity accounting records have been subject to a review and appear complete and consistent with statutory requirements.
f. Comparison with accounting records . A comparison of the charity’s accounts with the accounting records in sufficient detail was carried out which provides a reasonable basis to decide that the accounts are consistent.
g. Accruals Basis Checks . The accounts were checked for related party transactions, and if any were found these were disclosed in the notes to the accounts.
h. Accounting policies estimates and judgements . Reviewed the accounting policies adopted and consider their consistency with the SORP and their appropriateness to the activities of the charity.
i. Financial circumstances and Going Concern . The examiner checked whether the Trustees have considered the financial circumstances of the Charity at the end of the reporting period and have made an assessment of the Charities position as a going concern when approving the Accounts.
j. Form and Content of the Accounts . The examiner carried out procedures as considered necessary to provide a reasonable basis on which to conclude whether or not the accounts have been properly prepared. The examiner checked that they can lawfully
5 Gross income greater than £0.025 and not to exceed £0.25M for receipts and payments, gross income not to exceed £1.0M and the aggregate value of assets should not exceed £3.26M otherwise a full audit is required.
A-1
prepare Receipts and Payments Accounts, that all accounting statements are present, and the funds of the Charity can be correctly identified.
k. Analytical Review . The examiner carried out an analytical review of the current accounts to identify if any entries required further explanation or evidence. The 2025 Accounts were compared with the 2024 Accounts to see if any material changes could be identified.
-
l. Compare the Trustees Annual Report with the Accounts . No Trustee’s Annual Report for 2025 was provided for inspection.
-
m. Examiner’s report . The IE report can be found at Enclosures 1.
A-2
Intentionally Blank
Enclosure 1 to Leddy/IE/WestHuntspill Dated 10 February 2025
INDEPENDENT EXAMINER’S REPORT TO THE MEMBERS OF THE PCC OF ST PETER’S & ALL HALLOWS, WEST HUNTSPILL
I report on the accounts of the PCC of St Peter’s & All Hallows, West Huntspill for the 12 months ended 31[st] December 2025, which are set on pages 1 to 3.
Respective responsibilities of trustees and independent examiner
As trustees of the charity, the members of the PCC of St Peter’s & All Hallows, West Huntspill are responsible for the preparation of the accounts. The members of the PCC consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the Charities Act) and that an IE is needed. The Charity is preparing Receipts and Payments Accounts and I am qualified to undertake the examination by being a qualified member of the Chartered Institute of Management Accountants (CIMA).
Having satisfied myself that the charity is not subject to audit and is eligible for IE, it is my responsibility to:
-
Examine the accounts under section 145 of the 2011 Charities Act;
-
To follow the procedures laid down in the general Directions given by the CC under section
-
145(5)(b) of the 2011 Charities Act; and
-
State whether particular matters have come to my attention.
Basis of Independent Examiner’s Report
My examination was carried out in accordance with the general Directions given by the CC. An examination includes a review of the accounting records kept by the charity 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 you as trustees concerning any such matters. The procedures undertaken do not provide 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 limited to those matters set out in the statement below.
Independent Examiner’s unqualified statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- a. Accounting records were not kept in respect of the PCC of St Peter’s & All Hallows, West Huntspill as required by section 130 of the 2011 Act; or b. The accounts do not accord with those records.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
John Leddy FCMA CGMA CPFA 5 Cedarn Court
Manor Gardens Kewstoke Weston super Mare BS22 9XU
John Leddy
John Leddy 10[th] February 2026