St George’s – Newcastle Under Lyme – TAR (Trustees Annual Report) – Year Ending 2025
Annual Report and Financial Statements of the Parochial Church Council of The Parish of St George’s Newcastle Under Lyme
For the year ended 31[st] December 2025
Charity registration number: 1206560
Page 1
St George’s – Newcastle Under Lyme – TAR (Trustees Annual Report) – Year Ending 2025
The Parochial Church Council of The Parish of St George’s Newcastle Under Lyme Trustees’ Annual Report for the year ended 31[st] December 2025
Charity registration number: 1206560
Objectives and Activities
The Parochial Church Council of The Parish of St George’s Newcastle Under Lyme (the PCC) has the responsibility of co-operating with the incumbent, the Reverend Martin Ball, in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelical, social and ecumenical. The PCC is also spiritually responsible for the maintenance of the church
The PCC is committed to enabling as many people as possible to worship at our church and to become part of our parish community at St George’s Newcastle Under Lyme. The PCC maintains an overview of worship throughout the parish and makes suggestions on how our services can involve the many groups that live within our parish. Our services and worship put faith into practice through prayer, scripture, music and sacrament. Also, through non sacramental activities of hospitality and fellowship we aim to reach non churched members of the community.
Public Benefit
The trustees of the Charity are aware of the Charity Commission’s guidance on public benefit in The Advancement of Religion for the Public Benefit and have had regard to it in their administration of the Charity. The trustees believe that, by promoting the work of the Church of England in the Ecclesiastical Parish of St George’s Newcastle Under Lyme, it helps to promote the whole mission of the Church (pastoral, evangelistic, social and ecumenical) more effectively, within the Ecclesiastical Parish, and that in doing so it provides a benefit to the public by:
• Providing facilities for public worship, pastoral care and spiritual, moral and intellectual development, both for its members and for anyone who wishes to benefit from what the Church offers; and
• Promoting Christian values and service by members of the Church in and to their communities, to the benefit of individuals and society as a whole.
Page 2
St George’s – Newcastle Under Lyme – TAR (Trustees Annual Report) – Year Ending 2025
Achievements and Performance
Mission or Vision Statement
Our vision is to:
Love God, Build Community and Transform Lives.
We are continuing to build on the previously identified Lichfield Diocesan mission themes (under the heading of ‘Going for Growth’) as the vision basis for moving the church into growth.
• Discovering the heart of God • Growing disciples • Reaching new generations • Transforming communities • Practicing generosity
Mission
Reverend Martin Ball came to St George’s in 2011 with the aim of building a strong local church that is evangelical and charismatic in nature. It is continuing to grow into multi-generational and multi-ethnic church, drawing from a wider area than just the local parish. In 2017 the church became more fully part of the HTB network of churches and in 2024 part of the Alliance. (an Orthodox network of churches).
Connecting & Outreach:
Connect Groups
The church runs midweek Connect Groups which meet in homes. Connect Groups comprise of a wide mix of ages, socio-economic and cultural backgrounds with around 50% of the church as participants. These groups allow for more integration, relational building, encouragement, the ability to meet pastoral needs, accountability, the opportunity to practicalize what is spoken about on Sundays, along with encouraging personal growth. This has been an important way of keeping the church together and establishing a stronger community.
Alpha
We ran Alpha during the autumn term, and had the largest group attend we have ever had. Almost all participants are now attending the church and many also decided to get baptised. 2025 was the first year we piloted and ran Alpha online at the same time as the in-person course. This gave the opportunity for people to access the course who otherwise, due to work or childcare schedules, could not attend the course in person. The online group and in-person group did combine though for the Saturday Alpha day away.
Kids Church & Youth
Kids church is continuing to grow, and the children are becoming established in their personal faith. Hosted in St George’s Centre on a Sunday morning, we have consistent numbers from week to week of varying ages and needs. We have four groups for Kids church: Creche (Babies), Supertots (toddlers & pre-school), Heroes (Reception-Year 3) and Champions (Year 4-6). Three Sundays a month our Youth (Year 7 & up) also meet led by a wonderful team. On the fourth Sunday of the month the Youth either attend the service or are part of an appropriate team. All our leaders have completed DBS checks and all team follow the Safeguarding Policy at all times. Kids Church & Youth is constantly growing and adapting creatively to deal with the variety of children’s needs we have on site.
Women and Men
Our Women’s Ministry – RISE and Men’s Ministry – FORGE – continued to meet this year with the purpose of providing a forum specifically for men and women to be built up, strengthened and encouraged. Both Rise and Forge hosted a variety of social and spiritual events throughout the year including special Christmas events.
Focus Festival is an annual ‘long weekend’ summer camping festival organised by the HTB Network at which about 8,000 people attend. This year more people - about 41 people from St George’s attended this, with 40 camping. It was a hugely encouraging time away both spiritually and growing as a community.
The Light Party is our alternative Halloween event, which continued to build on the momentum of previous years, welcoming in children of pre-school & primary aged and their families. We had 92 in attendance, and our team curated a brilliant evening where families engaged with crafts, games and heard about Jesus. Our team worked hard to create a safe, fun and light filled night for all those who came and there continues to be positive feedback from the event.
The Bonfire was held again on site for church families, friends and direct contacts that we have as a church in our community, with 218 people in attendance. With a bonfire, fireworks and lots of treats foodwise, it continues to be an encouraging community building event. It was a helpful link to the Light Party held the week before and we had many who have graduated from Tots & Dots also attend. The teamwork involved in putting it on was brilliant and a good-sized group of volunteers who worked with very stringent safety procedures did a wonderful job ensuring it was a safe and fun evening for all.
Page 3
St George’s – Newcastle Under Lyme – TAR (Trustees Annual Report) – Year Ending 2025
Christmas
Our RISE women’s event saw around 45 ladies in attendance. This was a wonderful opportunity to gather and catch one’s breath by being able to get creative together and enjoy fellowship in a quality environment, before all the Christmas activities.
The Donkey (Living Nativity) service was our largest attended yet with 254 people in attendance. The donkey is always a fun and much loved part by all who come. This service has been a great, fun way of presenting the Christmas Story through song and drama, effectively connecting with those who otherwise may not come on a Sunday or know the Christmas story.
The Advent season saw over 2640 people coming through our doors attending services! We also had our largest ever Christmas Eve service with 382 in attendance which meant we had to opened up the balcony for additional seating. Our Christmas Day service was also our largest with 71 in attendance. It was a season filled with hard work but lots of joy.
Family Essentials
St George’s is continuing to run its charity project called ‘Family Essentials’ under the nationwide ‘Love Your Neighbour’ ethos, in partnership with our local church school. We have widened the opportunity to another school in the area as well. The aim of the project is to provide personal hygiene and washing products for families who for example would use Food Bank and/or fall though the benefit cracks, as they work but cannot access benefits.
Tots & Dots
Our Tots and Dots parent and toddler group is fully subscribed. The group has a reputation as a high-quality toddler group in the community. A number of the families attend the various outreach events that the church puts on, and strong relationships have been built. Some are now even attending church services too which is encouraging.
Schools & College
The vicar does regular assemblies for St Giles’ & St George’s CofE Academy, along with some joint assemblies with the rector of St Giles Church. The school also comes to St George’s for certain events.
The vicar is chaplain to the local Further Education College (NSGC), with the main influence currently experienced during the Christmas season where they hold their annual carol service in St George’s, and at which the vicar preaches.
We continue to host the Newcastle under Lyme School (NULS) for their annual Founders Day service with 700+ in attendance, at which the vicar preaches.
St Giles & St George’s Academy visited the school for a Christmas service.
Ten Days of Prayer:
St George’s gathered for ten nights of prayer (30[th] May – 8[th] June) after launching with 24 hours of continual prayer on 30[th] May hosted in the church building. This was a significant time in the lead up to Pentecost Sunday with a large number of the church involved.
Churches Together (local churches) Joint Services
St George’s continues to be a part of the local network of churches, especially helping in the joint Easter town centre service.
Services:
Online
Sunday talks are put online each week, maintaining an online presence. This is especially valuable for people who might be serving in the children’s ministry or not able to come through work commitments etc.
Attendance
In 2025, we saw an average attendance consistently over 120 adults and children on Sunday mornings. Encounter is our monthly informal service and continues to be well attended.
Midweek Connect groups are also growing in number which is encouraging with around 50% of the church in participation.
Easter:
Good Friday 2025 – We had a service with 60 in attendance. From there we then went and helped lead and participate in the ‘Churches Together Act of Witness’ in the town centre, with about 150 in attendance from local churches. Easter Day 2025 – had an attendance of 132 for Easter Sunday.
Page 4
St George’s – Newcastle Under Lyme – TAR (Trustees Annual Report) – Year Ending 2025
Christmas:
Living Nativity 2025 – saw 254 in attendance (177 adults & 77 kids) Christmas Eve 2025 – saw 382 in attendance (292 adults & 90 kids) Christmas Day 2025 – saw 71 in attendance (52 adults & 19 kids)
Through the Advent period, including other events in the church, we had about 2648 people though the doors.
Weddings - 0 Funerals – 7 Baptisms –11 Baby Blessings - 4
Giving
We continue to offer Contactless, Online or Cash giving as a church and are encouraged at the generosity of our congregation.
Grounds
Volunteers are now regularly taking care of needs in the church grounds. We have been encouraged by our regular weekly volunteer help from individuals.
Financial Review
Net Total Assets: £187,454_2025 [£185,974 2024]
Excess: £1,595_2025 - Unrestricted Excess: £20,973 - Restricted Deficit: (£16,818) [Deficit: (£12,821) 2024]
Overall Income has Increased from £100,913 2024 to £140,314_2025. The most notable differences being increases in 0101 Gift aid collections, 0550 donations and 0601 Tax recoverable.
With the hard work of Paulo we have been able to submit claims for Tax recoverable dating back to 2021. This has resulted in an increase in 0601 Tax recoverable on Gift Aid from £4,147 2024 to £23,653_2025. This of course will reduce in 2026 to what should be normal levels.
Expenditure has increased/decreased from £113,734 2024 to £138,719_2025. The most notable differences being increases in 2701 and 2710 Church major repairs. All other areas have seen slight increases or reductions.
The General fund is currently £6,987. The recommendation is that the PCC transfer all of the designated funds of £23,632 to the General fund. The position would then show a fund of £30,619. The PCC intend to open a new designated fund ‘Love thy Neighbour’ the recommendation is not to and to concentrate on ensuring that the General fund is built up to ensure there is a sustainable reserve fund.
Thanks go to Melody for her continued support and hard work during the year and to Paulo for all his hard work with ensuring all Gift aid on donations was claimed.
Reserves Policy
It is PCC policy to try to maintain a balance on free reserves (net current assets) which equates to at least three months unrestricted payments. This is equivalent to £29,282_2025 [£28,214 2024]. It is held to smooth out fluctuations in cash flow and to meet emergencies. The balance of the free reserves at the year-end was £6,987_2025 [(£12,864) 2024] however the PCC holds designated funds of £23,632_2025 [£26,290 2024] which can be transferred back to General funds. The overall total is therefore £30,619_2025 [£13,426 2024] which is marginally higher than this target. This could give rise to the question as to whether Newcastle St George remain a going concern. The PCC are aware of this and will look at the income and expenditure from the General funds, ensuring that expenditure is recorded against restricted funds if it is appropriate.
Page 5
St George’s – Newcastle Under Lyme – TAR (Trustees Annual Report) – Year Ending 2025
Investment Policy
The charity is granted power to invest in suitable investments under the PCC Powers Measure 1956 and the Trustees Act 2000. As a charity, the Trustees have a duty of care to take such advice as is appropriate before investments are undertaken. This advice is sought from the Central Board of Finance (CCLA) in London.
The charity’s investment policies are based on two key principles: -
-
Ethical Investment – this includes ensuring that investments are held in companies which have high standards of corporate governance and act in a responsible way towards stakeholders.
-
Long-term responsibilities – the trustees are aware of their long-term responsibilities in respect of the Restricted and Unrestricted reserves and as a result follow a prudent approach to investment decisions.
Investment policy for long-term funds is aimed primarily at generating a sustainable income, with due regard to the need for the preservation of capital value, and the possible need to realise investments to meet operational needs. The charity does not have a policy of generating income at excessive or high risk – known as “purchasing income”, where high returns are guaranteed at the expense of capital.
In summary, the charity has an overall policy to maximise income while preserving the real value of its funds. Due to the nature of the charity, an ethical investment policy is taken into consideration when investments are made:
The charity follows the Ethical Investment Advisory policy as recommended by the Lichfield Diocese which includes the following:
-
“We aim to invest in companies that:
-
will develop their business in the interests of shareholders;
-
demonstrate responsible employment practices;
-
are conscientious concerning issues of corporate governance, the environment and human rights;
-
are sensitive to the community in which they operate.”
Planned giving, collections and donations are the main sources of fund raising along with tax recoverable.
Safeguarding
The PCC believe they have fulfilled their duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016 (duty to have due regard to House of Bishops’ guidance on safeguarding children and vulnerable adults).
Reporting Serious Incidents
A Serious Incident is an adverse event, whether actual or alleged, which results in or risks significant harm to the charity’s beneficiaries, employees, office holders, volunteers or to others who come into contact with the charity through its work, loss of the charity’s money or assets, damage to the charity’s property or harm to the charity’s work or reputation.
The trustees are not aware of any Serious Incidents in the last year
Fundraising
The PCC takes its fundraising responsibilities seriously and is very grateful to all donors – whether regular or occasional – for their support of the church and church events. PCC supporters are never taken for granted. The PCC take full responsibility for fundraising and do not use commercial organisations or professional fundraisers. All money raised is either by donations, fundraising events, special appeals or legacies for which the PCC are most grateful.
Volunteers
The members of the PCC would like to thank all of the 41 volunteers who work so hard to make our Church a lively and vibrant community. Our special thanks go to Paulo Sardinha, and Martin Ball, who has helped us all understand the church’s accounts and its finances.
Risk Management
Martin Ball and Melody Ball carry out regular Health and Safety Reviews and regularly inspect premises for potential hazards. We have safeguarding policies in place for child protection and for work with vulnerable adults, including rigorous DBS checking of staff and volunteers. Our insurances are reviewed annually to ensure adequate cover. An informal review of any new risks which may impact the work of the Church in the Parish is ongoing.
Page 6
St George’s – Newcastle Under Lyme – TAR (Trustees Annual Report) – Year Ending 2025
Structure, Governance and Management
The PCC is a Body Corporate established by the Church of England and is a Charity registered with the Charity Commission. The PCC is governed by the Parochial Church Council Powers Measure (1956) as amended that came into effect on 2[nd] January 1957, and the Church Representation Rules (contained in Schedule 3 to the Synodical Government Measure 1969 as amended).
The method of appointment of the PCC members is set out in the Church Representation Rules. The Council comprises the Incumbent, the Churchwardens, a representative of the Readers, those elected to the Deanery Synod, and other members who are elected at the Annual Parochial Church Meeting, by those on the Electoral Roll. The PCC members receive training from courses run by the Diocese. Members of the congregation are always urged to join the Electoral Roll, and to stand for election to the PCC.
The PCC members are responsible for making decisions on all matters of general concern and importance in the parish, and for all financial matters. The PCC met 5 times during the year.
Related Parties
The PCC employs Melody Ball who is the daughter of Revd Martin Ball. The PCC discussed the appointment some years ago without Revd Ball present and decided that she was the best candidate for the job. Melody joined the PCC during 2021
Donations from Related Parties
Donations from 4 related parties [PCC members} during the year totalled £17,423_2025 [£21,488 2024]. All these donations were received without conditions.
Remuneration paid to Trustees
One of the trustees has been paid remuneration of £28,485_2025 [£27,990 2024].
Expenses paid to Trustees
One trustee was reimbursed £612_2025 [£647 2024] for travel and subsistence during the year.
Page 7
St George’s – Newcastle Under Lyme – TAR (Trustees Annual Report) – Year Ending 2025
Reference and Administrative Details
Charity Name: The Parochial Church Council of the Ecclesiastical Parish of St George’s Newcastle Under Lyme
Other names the charity is known by: N/A Registered Charity Number : 1206560
Charity’s principal address: St George’s Church Queen Street Newcastle Under Lyme ST5 2UB Correspondence address: St George’s Church and Centre Cherry Orchard Newcastle Under Lyme ST5 2UB Website address: https://www.stgn.org
PCC Members: Who Served from 1 January 2025 to the date this report was approved
| Trustee name | Office (if any) | Dates acted if not for whole period |
|---|---|---|
| Ex-Officio | ||
| Revd Martin Ball | Chairperson | |
| David Murray | Churchwarden | |
| Elected Members | ||
| Paulo Sardinha | Gift Aid Secretary | |
| Steven Edge | ||
| Melody Ball | ||
| Simone Bouwer | PCC Secretary | |
| Andre Rabbi Tarroni Barbosa | ||
| Lorrany De Oliveira Gomes Tarroni |
||
| Abigail Wong |
Page 8
St George’s – Newcastle Under Lyme – TAR (Trustees Annual Report) – Year Ending 2025
| Bank | National Westminster 75 High Street Newcastle ST5 1PN |
|---|---|
| Investment | CCLA |
| Managers | 1 Angel Ln London EC4R 3AB |
| Independent | |
| Examiner | Lichfield Diocesan Board of Finance |
| St Marys House, The Close, Lichfield. WS13 7LD |
Approved by the PCC on 17.03.26 and signed on its behalf by:
………………………………. Revd Martin Ball
Page 9
St George’s – Newcastle Under Lyme – TAR (Trustees Annual Report) – Year Ending 2025
Independent Examiner’s report to the trustees/members of The PCC of The Parish of St George’s Newcastle Under Lyme
Charity registration number: 1206560
I report on the accounts for the year ended 31[st] December 2025 which are set out on the following pages.
Respective responsibilities of the Trustees and Independent Examiner
The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under Section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility
-
to examine the accounts under section 145 of the Charities Act,
-
to follow the procedures laid down in the General Directions given by the Charity Commission
-
(under section 145(5)(b) of the Charities Act, and
-
to state whether particular matters have come to my attention.
Basis of Independent Examiner's Statement
My examination was carried out in accordance with the General Directions given by the Charity Commission. 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 account and seeking explanations from the 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 Statement
In connection with my examination, no material matters have come to my attention which gives me cause to believe that in any material respect:
-
accounting records were not kept in accordance with section 130 of the Charities Act or
-
the accounts do not accord with the accounting records
I have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Lichfield Diocesan Board of Finance
St Mary’s House, The Close, Lichfield WS13 7LD
Page 10
St George’s – Newcastle Under Lyme – TAR (Trustees Annual Report) – Year Ending 2025
The Parish of St George’s Newcastle Under Lyme Notes to the Financial Statements
For the year ended 31[st] December 2025
The Financial statements of the PCC have been prepared in accordance with the Church Accounting Regulations 2006 using the Receipts and Payments basis.
There may be minor discrepancies in the totals as the pence are not being shown.
The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body nor those that are informal gatherings of Church members.
Cashflow Statement
The Charity has taken advantage of the exemption in FRS102 from the requirement to produce a cashflow statement on the grounds that the income does not exceed £500,000.
Going Concern
It is PCC policy to try to maintain a balance on free reserves (net current assets) which equates to at least three months unrestricted payments. This is equivalent to £29,282_2025 [£28,214 2024]. It is held to smooth out fluctuations in cash flow and to meet emergencies. The balance of the free reserves at the year-end was £6,987_2025 [(£12,864) 2024] however the PCC holds designated funds of £23,632_2025 [£26,290_2024] which can be transferred back to General funds. The overall total is therefore £30,619_2025 [£13,426 2024] which is marginally higher than this target. This could give rise to the question as to whether Newcastle St George remain a going concern. The PCC are aware of this and will look at the income and expenditure from the General funds, ensuring that expenditure is recorded against restricted funds if it is appropriate.
Accounting Estimates and Prior Year Errors
No changes to accounting estimates have occurred in the reporting period. No material prior year errors have been identified in the reporting period
Description of Funds
Unrestricted funds are income funds of the PCC that are available for spending on the general purposes of the PCC, including amounts designated by the PCC for fixed assets for its own use or for spending on a future project and which are therefore not included in its "free reserves" as disclosed in the trustees' annual report.
An explanation of purpose of each Designated fund are as follows:
-
Fabric Fund – Funds set aside for the upkeep of the Fabric of the building
-
Love thy Neighbour – Set aside for Family essentials. PCC to agree to this fund in 2026. Have recommended this fund is not opened and the PCC investigate as to whether the Dutton Fund could be used for this initiative.
-
Tots & Dots – Funds set aside for the Mother and Baby group
Page 11
St George’s – Newcastle Under Lyme – TAR (Trustees Annual Report) – Year Ending 2025
Restricted funds comprise of two elements :-
-
a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest
-
b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of each year must be carried forward as a balance on that fund. The PCC does not usually invest separately for each fund. Where there is no separate investment, interest is apportioned to individual funds on an average balance basis.
An explanation of purpose of each Restricted fund are as follows:
-
Dutton – AV Dutton for the Poor – This was an historical legacy to be used for the prevention or relief of poverty for elderly people by providing grants. This is registered with Charity commission in its own right. Charity number: 216094
-
Fab1262 – Fabric Trust 1262 Fund – An historic legacy that was to used for refurbishment and or repair of the fabric of the Church
-
Fabric – Restricted to the upkeep of the Fabric of the building
-
Transform – Grant from Church Revitalise Trust for transform – Overdrawn £1,077.38 transferred from General to bring to nil and close. £800 received 31.03.23 but posted to 0550 General.
Endowment funds are restricted funds that must be retained as trust capital either permanently or subject to a discretionary power to spend capital as income, and where the use of any income or other benefit derived from the capital may be restricted or unrestricted. Full details of all their restrictions are shown in the notes to the accounts.
An explanation of purpose of each Endowment fund are as follows:
- Dutton – AV Dutton for the Poor – This was an historical legacy to be used for the prevention or relief of poverty for elderly people by providing grants. This is registered with Charity commission in its own right. Charity number: 216094
Incoming Resources
Planned giving, collections and donations are recognised when received or when the PCC becomes entitled to the resource and the monetary value can be measured with sufficient reliability. Tax refunds are recognised when the incoming resource to which they relate is received. Grants and Legacies are accounted for when the PCC is legally entitled to the amounts due and the monetary value can be measured with sufficient reliability. Dividends are accounted for when receivable, interest is accrued. All other income is recognised when it is receivable. All incoming resources are accounted for gross.
Resources Expended
Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation on the PCC. The diocesan parish share is accounted for when due. Amounts received specifically for mission are dealt with as restricted funds. All other expenditure is generally recognised when it is incurred and is accounted for gross.
Governance and Support Costs
Support costs should be allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the PCC and its compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources eg by allocating staff costs by time spent and other costs by their usage.
Fixed Assets
Consecrated and benefice property is not included in the accounts by s.10(2)(a)&(C) of the Charities Act 2011.
Moveable church furnishings held by the Vicar and Churchwardens on special trust for the PCC and which require a faculty for disposal are inalienable property, listed in the Church’s inventory, which can be inspected (at any reasonable time). For anything acquired prior to 2000 there is insufficient cost information available and therefore such assets are not valued in the financial statements.
No depreciation is provided on buildings as the currently estimated residual value of the properties is not less than their carrying value and the remaining useful life of these assets exceeds 50 years, so that any depreciation charges would be immaterial. Other tangible fixed assets are valued at cost. The depreciation rates and methods used are 50% per annum.
Page 12
St George’s – Newcastle Under Lyme – TAR (Trustees Annual Report) – Year Ending 2025
Investments
Investments in quoted shares, traded bonds and similar investments are valued initially at cost and subsequently at market value at the year end. Investments held for re-sale are treated as current asset investments.
Debtors
Debtors are measured on initial recognition at settlement amount. Subsequently they are measured as cash expected to be received
Creditors and Accruals
Creditors are measured at settlement amounts less any trade discounts. Accruals are measured on best estimate of the amount required to settle the obligation at the reporting date.
Page 13
St George’s – Newcastle Under Lyme – TAR (Trustees Annual Report) – Year Ending 2025
The Parish of Newcastle – St George year ending 2025
Receipts and Payments Account 2025
| Unrestricted funds Designated funds Restricted funds Endowment funds 2025 2024 |
|
|---|---|
| Receipts Donations and legacies Income from charitable activities Other trading activities Investments Other income Total income Payments Raising funds Expenditure on charitable activities Other expenditure Total expenditure Net income / (expenditure) resources before transfer Transfers Gross transfers between funds - in Gross transfers between funds - out Other recognised gains / losses Gains/losses on investment assets Gains on revaluation, fixed assets, charity's own use Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward |
115,417 1,030 - - 116,447 73,590 3,436 - - - 3,436 4,414 18,694 - - - 18,694 21,511 557 12 1,166 - 1,737 1,398 - - - - - - |
| 138,104 1,043 1,166 - 140,314 100,913 4,643 683 - - 5,327 6,520 112,487 2,919 17,984 - 133,392 107,213 - - - - - - |
|
| 117,131 3,603 17,984 - 138,719 113,734 |
|
| 20,973 (2,561) (16,818) - 1,595 (12,821) 30,250 30,727 2,044 - 63,022 10,000 (31,372) (30,826) (825) - (63,023) (10,000) - - 1,693 (1,809) (116) 3,463 - - - - - - |
|
| 19,851 (2,658) (13,905) (1,809) 1,479 (9,357) |
|
| (12,864) 26,290 134,762 37,786 185,974 195,331 |
|
| 6,987 23,632 120,857 35,977 187,454 185,974 |
Page 14
St George’s – Newcastle Under Lyme – TAR (Trustees Annual Report) – Year Ending 2025
Statement of assets and liabilities 2025
| Class and nominal code | General Designated Restricted Endowment 2025 2024 |
|---|---|
| Fixed Asset - Investments C03058249: CCLA AV Dutton CB3008569: CCLA Newcastle S.George TN1262 Total Current Asset - Cash At Bank And In Hand 08137153: Bank current a/c NatWest 13023802: Bank deposit a/c NatWest 6590: Petty Cash_General & Love Thy Neighbour 6591: Petty Cash_Dutton CB3008561: CBF Lichfield Trust - Caddick ZZ00018384: Bank current a/c CAF ZZ00094989: Bank deposit a/c CAF ZZ5095135039: CAF 90 Day Access Account Total Liability - Agency Accounts 6699: Agency collections Total Net total assets |
- - - 35,977 35,977 37,786 - - 119,165 - 119,165 117,471 |
| - - 119,165 35,977 155,142 155,257 6,932 3,990 (5,481) - 5,442 1,836 - 18,994 5,726 - 24,720 11,375 55 648 - - 703 141 - - 551 - 551 - - - 1,207 - 1,207 1,097 - - - - - 48 - - - - - 912 - - - - - 15,480 |
|
| 6,987 23,632 2,004 - 32,624 30,891 - - 312 - 312 174 |
|
| - - 312 - 312 174 |
|
| 6,987 23,632 120,857 35,977 187,454 185,974 |
Approved by the PCC on 17.03.26 and signed on its behalf by:
……………………………….
Revd Martin Ball
Page 15
St George’s – Newcastle Under Lyme – TAR (Trustees Annual Report) – Year Ending 2025
Statement of assets and liabilities 2024
| Class and nominal code | General Designated Restricted Endowment 2024 2023 |
|---|---|
| Fixed Asset - Investments C03058249: CCLA AV Dutton 360900001T CB3008569: CCLA Newcastle S.George TN1262 Total Current Asset - Cash At Bank And In Hand 00018384: Bank current a/c CAF 00094989: Bank deposit a/c CAF 08137153: Bank current a/c NatWest 13023802: Bank deposit a/c NatWest 5095135039: CAF 90 Day Access Account 6590: Cash in hand CB3008561: CBF Lichfield Trust - Caddick Total Liability - Agency Accounts 6699: Agency collections Total Net total assets |
- - - 37,786 37,786 36,951 - - 117,471 - 117,471 114,843 |
| - - 117,471 37,786 155,257 151,794 40 8 - - 48 8 (90) 1,001 - - 912 989 10,024 (9,545) 1,356 - 1,836 (148) (7,938) 13,317 5,995 - 11,375 22,172 (15,099) 21,507 9,071 - 15,480 19,326 55 - 86 - 141 141 141 - 955 - 1,097 1,097 |
|
| (12,864) 26,290 17,464 - 30,891 43,587 - - 174 - 174 50 |
|
| - - 174 - 174 50 |
|
| (12,864) 26,290 134,762 37,786 185,974 195,331 |
Page 16
St George’s – Newcastle Under Lyme – TAR (Trustees Annual Report) – Year Ending 2025
Analysis of receipts and payments 2025
| Analysis of receipts and payments 2025 | |
|---|---|
| Unrestricted Designated Restricted Endowment 2025 2024 |
|
| RECEIPTS Donations and legacies 0101 - Gift Aid Collections 0201 - Non Gift Aid Collections 0301 - Loose plate collections 0303 - Contactless 0550 - Donations 0601 - Tax recoverable on Gift Aid 0701 - Legacies 0901 - Other funds generated Donations and legacies Totals Income from charitable activities 0902 - Heating - Weddings&Funerals 1101 - Fees for weddings and funerals 1230 - Church hall lettings - objectives Income from charitable activities Totals Other trading activities 1225 - Car park receipts ZZ1301 - Fetes and events Other trading activities Totals Investments 1001 - Dividends 1020 - Bank/Building soc/CBF interest Investments Totals Receipts Grand totals PAYMENTS Raising funds 1730 - Costs of fetes & other events 1740 - Bank Charges Raising funds Totals Expenditure on charitable activities 1731 - Hospitality 1801 - Giving to missionary societies 1850 - Home mission 1910 - Common Fund 2001 - Cleaner 2050 - Salary of parish administrator 2101 - Working expenses of incumbent 2150 - Vicar's telephone 2170 - Education 2201 - Parish training and mission 2301 - Church running - insurance 2310 - Church office - telephone 2320 - Organ / piano tuning 2330 - Church maintenance 2331 - Cleaning 2340 - Upkeep of services 2350 - Upkeep of churchyard 2360 - Administration 2370 - Visiting speakers / locums 2440 - Church running - heating and lighting 2560 - Hall running - maintenance |
42,734 - - - 42,734 16,803 21,289 - - - 21,289 22,021 3,008 - - - 3,008 4,217 6,935 415 - - 7,350 19,675 11,154 - - - 11,154 6,237 23,653 - - - 23,653 4,147 5,000 - - - 5,000 - 1,642 614 - - 2,257 488 |
| 115,417 1,030 - - 116,447 73,590 180 - - - 180 120 471 - - - 471 104 2,785 - - - 2,785 4,190 |
|
| 3,436 - - - 3,436 4,414 18,694 - - - 18,694 19,900 - - - - - 1,611 |
|
| 18,694 - - - 18,694 21,511 - - 1,056 - 1,056 1,028 557 12 110 - 680 369 |
|
| 557 12 1,166 - 1,737 1,398 |
|
| 138,104 1,043 1,166 - 140,314 100,913 |
|
| 4,588 683 - - 5,272 6,460 54 - - - 54 60 |
|
| 4,643 683 - - 5,327 6,520 2,088 - - - 2,088 1,441 1,933 - - - 1,933 1,400 38 351 859 - 1,250 301 33,601 - - - 33,601 32,001 4,609 - - - 4,609 3,771 32,462 - - - 32,462 31,249 612 - - - 612 647 - - - - - 255 2,350 900 - - 3,251 2,925 2,891 - - - 2,891 2,868 7,838 - - - 7,838 7,595 806 - - - 806 697 90 - - - 90 408 706 1,658 484 - 2,849 2,024 2,476 - - - 2,476 2,049 59 - - - 59 3,060 1,148 - - - 1,148 493 4,833 8 - - 4,842 6,589 - - - - - 9 8,629 - - - 8,629 6,095 4,884 - - - 4,884 - |
Page 17
St George’s – Newcastle Under Lyme – TAR (Trustees Annual Report) – Year Ending 2025
| 2701 - Church major repairs - structure | - | - | 14,140 | - | 14,140 | - |
|---|---|---|---|---|---|---|
| 2710 - Church major repairs - installation | - | - | 2,500 | - | 2,500 | - |
| 2840 - Other PCC property upkeep | 423 | - | - | - | 423 | - |
| ZZ2561 - Equipment purchased | - | - | - | - | - | 1,330 |
| Expenditure on charitable activities Totals | 112,487 | 2,919 | 17,984 | - | 133,392 | 107,213 |
| Payments Grand totals | 117,131 | 3,603 | 17,984 | - | 138,719 | 113,734 |
Fund movement by type 2025
| Fund | Opening Incoming Outgoing Transfers Gains/Losses Journals Closing |
|---|---|
| Dutton Restricted Endowment Sub-totals Fabres Restricted Sub-totals Love Thy Neigbour Designated Sub-totals Tots.Dots Designated Sub-totals Transform Restricted Sub-totals General Unrestricted Sub-totals Fabric Designated Sub-totals Fab1262 Restricted Sub-totals |
6,081 1,056 859 - - - 6,277 37,786 - - - (1,809) - 35,977 |
| 43,867 1,056 859 - (1,809) - 42,254 955 110 484 141 - - 722 |
|
| 955 110 484 141 - - 722 - - 351 - - - (352) |
|
| - - 351 - - - (352) 3,443 1,030 1,593 - - - 2,880 |
|
| 3,443 1,030 1,593 - - - 2,880 (1,078) - - 1,077 - - - |
|
| (1,078) - - 1,077 - - - (12,864) 138,104 117,131 (1,122) - - 6,987 |
|
| (12,864) 138,104 117,131 (1,122) - - 6,987 22,846 12 1,658 (98) - - 21,104 |
|
| 22,846 12 1,658 (98) - - 21,104 128,803 - 16,640 - 1,693 - 113,857 |
|
| 128,803 - 16,640 - 1,693 - 113,857 |
|
| Totals | 185,974 140,314 138,719 - (116) - 187,454 |
Page 18
St George’s – Newcastle Under Lyme – TAR (Trustees Annual Report) – Year Ending 2025
Fund movement by type 2024
| Fund | Opening Incoming Outgoing Transfers Gains/Losses Journals Closing |
|---|---|
| Dutton Restricted Endowment Sub-totals Tots.Dots Designated Sub-totals Transform Restricted Sub-totals General Unrestricted Sub-totals Fabric Designated Sub-totals Fab1262 Restricted Sub-totals Fabres Restricted Sub-totals |
5,932 1,028 880 - - - 6,081 36,951 - - - 834 - 37,786 |
| 42,883 1,028 880 - 834 - 43,867 2,450 992 - - - - 3,443 |
|
| 2,450 992 - - - - 3,443 (1,078) - - - - - (1,078) |
|
| (1,078) - - - - - (1,078) 1,109 98,881 112,854 - - - (12,864) |
|
| 1,109 98,881 112,854 - - - (12,864) 12,835 11 - 10,000 - - 22,846 |
|
| 12,835 11 - 10,000 - - 22,846 126,175 - - - 2,628 - 128,803 |
|
| 126,175 - - - 2,628 - 128,803 10,955 - - (10,000) - - 955 |
|
| 10,955 - - (10,000) - - 955 |
|
| Totals | 195,331 100,913 113,734 - 3,463 - 185,974 |
Page 19
St George’s – Newcastle Under Lyme – TAR (Trustees Annual Report) – Year Ending 2025
Staff Costs
| 2025 £ |
2024 £ |
|
|---|---|---|
| Wages & Salaries | £33,094 | £32,414 |
| Social Securitycosts | £ 3,310 | £ 2,607 |
| Average number of Employees |
2 | 2 |
During the year the PCC employed an administrator and a church cleaner, one part-time and one full- time. Not all payments were large enough to attract social security costs.
There were no employee benefits to key management personnel in the previous or current year. However, the vicars wife was employed as the Church cleaner and paid £2,724.
Melody Ball is employed as the Church administrator and has been since 2015. This was discussed by the PCC without Rev Martin Ball present and decided that she was the best candidate for the job. She joined as a PCC trustee in 2021. This was discussed again by the PCC without Rev Martin Ball or Melody Ball present and decided that she could add value to the PCC in addition to retaining her position as Church administrator.
The PCC uses the National Employment Savings Trust [Nest] via the Diocesan Payroll Scheme, for its pension payments £667 2025 [£652 2024]
Trustees’ Remuneration & Expenses
One of the trustees has been paid remuneration of £28,485 2025 [£27,990 2024]
One Trustee has been reimbursed £612_2025 [£647 2024] [for travel and subsistence during the year
Related Parties
No other expenses were paid to any other PCC member, persons closely connected to them, or related parties.
Donations from 6 related parties [PCC members} during the year totalled £17,423_2025 [£21,488 2024]. All these donations were received without conditions.
Fees for the Examination of Accounts
| 2025 £ |
2024 £ |
|
|---|---|---|
| Independent Examiner’s fees |
210 | 150 |
| Other fees (eg accountancy services) paid to the Independent Examiner |
990 | 935 |
| Total | 1,200 | 1,085 |
Page 20
St George’s – Newcastle Under Lyme – TAR (Trustees Annual Report) – Year Ending 2025
Analysis of Transfer between Funds 2025
| Debit | Credit | Description | Fund | **Fund Type ** |
|---|---|---|---|---|
| - | 1,077.38 | Tfr from General to Transform to bring to nil and close. £800 donation 0550 received 31.03.23 but posted to general |
General | Unr |
| 1,077.38 | - | Tfr from General to Transform to bring to nil and close. £800 donation 0550 received 31.03.23 but posted to general |
Transform | Res |
| - | 12,988.08 | Tfr from General to Fabric designated 08137153 and from Fabric designated to general 13023802 contra to tidy up |
General | Unr |
| 12,988.08 | - | Tfr from General to Fabric designated 08137153 and from Fabric designated to general 13023802 contra to tidy up |
Fabric | Des |
| - | 124.96 | Tfr from General to AV Dutton 08137153 contra in 13023802 |
General | Unr |
| 124.96 | - | Tfr from General to AV Dutton 08137153 contra in 13023802 |
Dutton | Res |
| - | 19,849.47 | Tfr from Fabric to General in 08137153 contra in 13023802 |
Fabric | Des |
| 19,849.47 | - | Tfr from Fabric to General in 08137153 contra in 13023802 |
General | Unr |
| - | -19,849.47 | Tfr from Fabric to General in 08137153 contra in 13023802 |
Fabric | Des |
| -19,849.47 | - | Tfr from Fabric to General in 08137153 contra in 13023802 |
General | Unr |
| - | 17,039.57 | Tfr from Fabric to General in 08137153 contra in 13023802 |
Fabric | Des |
| 17,039.57 | - | Tfr from Fabric to General in 08137153 contra in 13023802 |
General | Unr |
| - | 700 | Tfr from Fabric to AV Dutton in 08137153 contra in 13023802 |
Fabric | Des |
| 700 | - | Tfr from Fabric to AV Dutton in 08137153 contra in 13023802 |
Dutton | Res |
| - | 12,988.08 | Tfr from General to Fabric designated 08137153 and from Fabric designated to general 13023802 contra to tidy up |
Fabric | Des |
| 12,988.08 | - | Tfr from General to Fabric designated 08137153 and from Fabric designated to general 13023802 contra to tidy up |
General | Unr |
| - | 124.96 | Tfr from General to AV Dutton 08137153 contra in 13023802 |
Dutton | Res |
| 124.96 | - | Tfr from General to AV Dutton 08137153 contra in 13023802 |
General | Unr |
| - | 17,039.57 | Tfr from Fabric to General in 08137153 contra in 13023802 |
General | Unr |
| 17,039.57 | - | Tfr from Fabric to General in 08137153 contra in 13023802 |
Fabric | Des |
| - | 700 | Tfr from Fabric to AV Dutton in 08137153 contra in 13023802 |
Dutton | Res |
| 700 | - | Tfr from Fabric to AV Dutton in 08137153 contra in 13023802 |
Fabric | Des |
Page 21
St George’s – Newcastle Under Lyme – TAR (Trustees Annual Report) – Year Ending 2025
| - | 141.98 | Tfr from General to Fabric restricted to correct. Interest posted togeneral in error |
General | Unr |
|---|---|---|---|---|
| 141.98 | - | Tfr from General to Fabric restricted to correct. Interest posted togeneral in error |
Fabres | Res |
| - | 8.51 | Tfr from Fabric designated to General 00018384 to correct. |
Fabric | Des |
| 8.51 | - | Tfr from Fabric designated to General 00018384 to correct. |
General | Unr |
| - | 89.05 | Tfr from Fabric designated to General 0009489 to correct. Monthly account fee posted to general in previous years |
Fabric | Des |
| 89.05 | - | Tfr from Fabric designated to General 0009489 to correct. Monthly account fee posted to general in previous years |
General | Unr |
Analysis of Transfer between Funds 2024
----- Start of picture text -----
Reference Debit Credit Description Fund Fund Type
Tfr from Fabric restricted to Fabric Tfr from Fabric restricted to Fabric
designated - 10,000.00 designated Fabres Res
Tfr from Fabric restricted to Fabric Tfr from Fabric restricted to Fabric
designated 10,000.00 - designated Fabric Des
----- End of picture text -----
Fixed Assets
Fixed Asset Investments
| At 1 Jan £ |
Additions £ |
Disposals £ |
Transfers £ |
Change in Market Value £ |
At 31 Dec £ |
|
|---|---|---|---|---|---|---|
| Restricted Funds | ||||||
| Investments | 117,471 | - | - | - | 1,693 | 119,165 |
| Endowment Fund | ||||||
| Investments | 37,786 | - | - | - | -1,808 | 35,977 |
| Total | 155,257 | - | - | - | -116 | 155,142 |
CB3008569 CCLA (CBF) St Georges NUL – Fabric Trust 1262 – Restricted £119,165_2025 [£117,471 2024] CB3058249 – CCLA A V Dutton – Endowment - £35,977_2025 [£37,786 2024]
Page 22
St George’s – Newcastle Under Lyme – TAR (Trustees Annual Report) – Year Ending 2025
Summary of Assets by Fund 2025
| General (Unrestricted) Designated - Fabric Designated - Love Thy Neigbour Designated - Tots.Dots Restricted - Dutton Restricted - Fab1262 Restricted - Fabres Restricted - Transform Endowment - Dutton Total |
Unrestricted Designated Restricted Endowment 2025 2024 6,987 - - - 6,987 (12,864) - 21,104 - - 21,104 22,846 - (352) - - (352) - - 2,880 - - 2,880 3,443 - - 6,277 - 6,277 6,081 - - 113,857 - 113,857 128,803 - - 722 - 722 955 - - - - - (1,078) - - - 35,977 35,977 37,786 |
|---|---|
| 6,987 23,632 120,857 35,977 187,454 185,974 |
Summary of Assets by Fund 2024
| General (Unrestricted) Designated - Fabric Designated - Tots.Dots Restricted - Dutton Restricted - Fab1262 Restricted - Fabres Restricted - Transform Endowment - Dutton Total |
Unrestricted Designated Restricted Endowment 2024 2023 (12,864) - - - (12,864) 1,109 - 22,846 - - 22,846 12,835 - 3,443 - - 3,443 2,450 - - 6,081 - 6,081 5,932 - - 128,803 - 128,803 126,175 - - 955 - 955 10,955 - - (1,078) - (1,078) (1,078) - - - 37,786 37,786 36,951 |
|---|---|
| (12,864) 26,290 134,762 37,786 185,974 195,331 |
Page 23
St George’s – Newcastle Under Lyme – TAR (Trustees Annual Report) – Year Ending 2025
Receipts & Payments Comparatives Previous Year 2024
Receipts and Payments Account 2024
| Unrestricted funds Designated funds Restricted funds Endowment funds 2024 2023 |
|
|---|---|
| Receipts Donations and legacies Income from charitable activities Other trading activities Investments Other income Total income Payments Raising funds Expenditure on charitable activities Other expenditure Total expenditure Net income / (expenditure) resources before transfer Transfers Gross transfers between funds - in Gross transfers between funds - out Other recognised gains / losses Gains/losses on investment assets Gains on revaluation, fixed assets, charity's own use Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward |
73,114 475 - - 73,590 71,598 4,414 - - - 4,414 6,013 20,994 517 - - 21,511 23,902 358 11 1,028 - 1,398 2,738 - - - - - - |
| 98,881 1,004 1,028 - 100,913 104,252 6,520 - - - 6,520 3,739 106,333 - 880 - 107,213 110,543 - - - - - - |
|
| 112,854 - 880 - 113,734 114,283 |
|
| (13,973) 1,004 148 - (12,821) (10,031) - 10,000 - - 10,000 493 - - (10,000) - (10,000) (494) - - 2,628 834 3,463 15,930 - - - - - - |
|
| (13,973) 11,004 (7,223) 834 (9,357) 5,899 |
|
| 1,109 15,286 141,985 36,951 195,331 189,432 |
|
| (12,864) 26,290 134,762 37,786 185,974 195,331 |
Page 24